# The Value Added Tax (Disclosure of Avoidance Schemes) (Designations) Order 2004, Paragraph 6


(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).
(2) A “relevant service” is a service of a description falling within—
(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);
(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
(c) article 3(c) of that Order (the provision of intermediary insurance or financial services);
or 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.

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Source: https://www.legislation.gov.uk/uksi/2004/1933/schedule/2/paragraph/6 (the official version)
Page: https://openlegislation.uk/value-added-tax-disclosure-of-avoidance-schemes-designations-order-2004/schedule-2/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.