# Value Added Tax Act 1994, Paragraph 15

Extent: E+W+S+N.I.

(1) 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 ... paragraph 8).
(2) This paragraph applies to-
(a) electronically supplied services (as to the meaning of which see paragraph 9(3) and (4)),
(b) telecommunication services (as to the meaning of which see paragraph 9E(2), and
(c) radio and television broadcasting services.
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/4A/paragraph/15 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-4A/paragraph-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.