Article 11
Subject to articles 12 and 13, supplies of relevant goods not falling within article 10 above shall be treated as supplied at—
(a)
the place where the recipient of the supply has effective use and consumption of the goods, or
(b)
in relation to any part of the goods not consumed, the place where the recipient of the supply has established his business or has a fixed establishment to which the goods are supplied, or in the absence of such place of business or fixed establishment, the place where he has his permanent address or usually resides.
Notes on Part 3
Textual amendments
- F1
Words in Pt. 3 heading substituted (with effect in accordance with art. 1(2) of the amending S.I.) by The Value Added Tax (Place of Supply of Goods) (Amendment) Order 2010 (S.I. 2010/2923), art. 2(2)