# Value Added Tax Act 1994, Paragraph 13


(1) A supply to a person who is not a relevant business person of ancillary transport services is to be treated as made where the services are physically performed.
(2) “Ancillary transport services” means loading, unloading handling and similar activities.

---
Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/4A/paragraph/13 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-4A/paragraph-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.