{
  "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-4a/paragraph-9D",
  "json_url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-4a/paragraph-9D.json",
  "legislation": "ukpga/1994/23",
  "legislation_title": "Value Added Tax Act 1994",
  "legislation_url": "https://openlegislation.uk/value-added-tax-act-1994",
  "path": "schedule/4a/paragraph/9D",
  "kind": "paragraph",
  "number": "9D",
  "heading": null,
  "text": "(1) This paragraph applies to a supply of services consisting of the repair of tangible movable property where—\n(a) the supply is pursuant to a claim made under a contract of insurance, and\n(b) the supply is made to a relevant business person who is not the person insured.\n(2) Where—\n(a) a supply of services to which this paragraph applies would otherwise be treated as made in the United Kingdom, and\n(b) the services are effectively used and enjoyed outside the United Kingdom,\nthe supply is to be treated as made outside the United Kingdom.\n(3) Where—\n(a) a supply of services to which this paragraph applies would otherwise be treated as made outside the United Kingdom, and\n(b) the services are effectively used and enjoyed in the United Kingdom,\nthe supply is to be treated as made in the United Kingdom.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Sch. 4A para. 9D inserted (1.10.2016) by The Value Added Tax (Place of Supply of Services Exceptions Relating to Supplies Made to Relevant Business Person) Order 2016 (S.I. 2016/726), arts. 1(2), 2"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in Sch. 4A para. 9D(2)(b) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 89(11)(a)(i) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in Sch. 4A para. 9D(2) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 89(11)(a)(ii) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in Sch. 4A para. 9D(3)(a) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 89(11)(b) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1994/23/schedule/4a/paragraph/9D",
    "retrieved_at": "2026-10-29T09:33:58.510022+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}