Paragraph 15 F1F2
United Kingdom
A supply to a person who is not a relevant business person of services to which this paragraph applies is to be treated as made in the country in which the recipient belongs (but see F3... paragraph 8).
This paragraph applies to-
electronically supplied services (as to the meaning of which see paragraph 9(3) and (4)),
telecommunication services (as to the meaning of which see F4paragraph 9E(2), and
radio and television broadcasting services.
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Annotations
Textual amendments
- F1
Sch. 4A inserted (with effect in accordance with Sch. 36 para. 14(3) of the amending Act) by Finance Act 2009 (c. 10), Sch. 36 para. 11 (with Sch. 36 para. 19)
- F2
Sch. 4A para. 15 substituted (with effect in accordance with art. 1(2) of the amending S.I.) by The Value Added Tax (Place of Supply of Services) (Exceptions Relating to Supplies Not Made to Relevant Business Person) Order 2014 (S.I. 2014/2726), arts. 1(2), 3(1)
- F3
Words in Sch. 4A para. 15(1) omitted (31.12.2020) by virtue of The Value Added Tax (Place of Supply of Services) (Supplies of Electronic, Telecommunication and Broadcasting Services) (Amendment and Revocation) (EU Exit) Order 2019 (S.I. 2019/404), arts. 2, 3(2); S.I. 2020/1641, reg. 2, Sch.
- F4
Words in Sch. 4A para. 15(2)(b) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by The Value Added Tax (Place of Supply of Services) (Telecommunication Services) Order 2017 (S.I. 2017/778), arts. 1(1), 4
- F5
Sch. 4A para. 15(3)-(7) omitted (31.12.2020) by virtue of The Value Added Tax (Place of Supply of Services) (Supplies of Electronic, Telecommunication and Broadcasting Services) (Amendment and Revocation) (EU Exit) Order 2019 (S.I. 2019/404), arts. 2, 3(3); S.I. 2020/1641, reg. 2, Sch.
Notes on Electronically supplied, telecommunication and broadcasting services
Textual amendments
- F2
Sch. 4A para. 15 cross-heading substituted (with effect in accordance with art. 1(2) of the amending S.I.) by The Value Added Tax (Place of Supply of Services) (Exceptions Relating to Supplies Not Made to Relevant Business Person) Order 2014 (S.I. 2014/2726), arts. 1(2), 3(2)