{
  "url": "https://openlegislation.uk/value-added-tax-disclosure-of-avoidance-schemes-designations-order-2004/schedule-2/paragraph-6",
  "json_url": "https://openlegislation.uk/value-added-tax-disclosure-of-avoidance-schemes-designations-order-2004/schedule-2/paragraph-6.json",
  "legislation": "uksi/2004/1933",
  "legislation_title": "The Value Added Tax (Disclosure of Avoidance Schemes) (Designations) Order 2004",
  "legislation_url": "https://openlegislation.uk/value-added-tax-disclosure-of-avoidance-schemes-designations-order-2004",
  "path": "schedule/2/paragraph/6",
  "kind": "paragraph",
  "number": "6",
  "heading": null,
  "text": "(1) A supply of a relevant service which is used or intended to be used, in whole or in part, directly or indirectly, in making to a person belonging in the United Kingdom, a supply which is zero-rated, exempt or treated as made in another country (and not in the United Kingdom) by virtue of section 7(10) of the Act (place of supply of services).\n(2) A “relevant service” is a service of a description falling within—\n(a) article 3(a) of the Value Added Tax (Input Tax) (Specified Supplies) Order 1999 (services supplied to a person who belongs outside the member States);\n(b) article 3(b) of that Order (services directly linked to the export of goods to a place outside the member States), insofar as they are supplies of a description falling within item 2 of Group 5 of Schedule 9 (the making of any advance or any credit); or\n(c) article 3(c) of that Order (the provision of intermediary insurance or financial services);\nor is a supply of a description specified in any of paragraphs 1 to 8 of Schedule 5 to the Act (services supplied where received), and the recipient of that supply belongs in a country, other than the Isle of Man, which is not a member State.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1999/3121."
    }
  ],
  "outstanding_effects": [
    {
      "type": "added",
      "affecting": "uksi/2005/1724",
      "affecting_title": "The Value Added Tax (Disclosure of Avoidance Schemes) (Designations) (Amendment) Order 2005"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/1933/schedule/2/paragraph/6",
    "retrieved_at": "2026-10-29T05:21:39.473174+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."
}