Article 14

United Kingdom

F1(1)

For the purposes of section 9A of the Act (reverse charge on F2certain goods supplied by persons outside the United Kingdom) a person is outside the United Kingdom if he has established his business or has a fixed establishment outside the United Kingdom or, in the absence of such a place of business or fixed establishment, the place where he has his permanent address or usually resides is outside the United Kingdom.

F3(2)

For the purposes of that section a person is in Great Britain if—

(a)

the person has established their business or has a fixed establishment in Great Britain, or

(b)

in the absence of such a place of business or fixed establishment, the place where the person has their permanent address, or the place where they usually reside, is in Great Britain.

(3)

For the purposes of that section a person is in Northern Ireland if—

(a)

the person has established their business or has a fixed establishment in Northern Ireland, or

(b)

in the absence of such a place of business or fixed establishment, the place where the person has their permanent address, or the place where they usually reside, is in Northern Ireland.

Annotations

Textual amendments

F1: Art. 14 renumbered as art. 14(1) (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 11(3)(a) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9
F2: Words in art. 14 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(4)
F3: Art. 14(2)(3) inserted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 11(3)(b) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

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)