# The Value Added Tax (Place of Supply of Services) (Amendment) Order 1995, Article 4


In Article 14—
(a) at the end of paragraph (a) “or” shall be deleted;
(b) after paragraph (a) there shall be inserted—
“(aa) consists of the valuation of, or work carried out on, any goods, provided the goods do not thereafter remain in the United Kingdom; or”.

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Source: https://www.legislation.gov.uk/uksi/1995/3038/article/4 (the official version)
Page: https://openlegislation.uk/value-added-tax-place-of-supply-of-services-amendment-order-1995/article-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.