# The Value Added Tax (Place of Supply of Services) (Amendment) Order 1995, Article 6


In Article 16—
(a) for “paragraphs 1 to 7 of Schedule 3” there shall be substituted “paragraphs 1 to 8 of Schedule 5”; and
(b) for paragraph (b) there shall be substituted—
“(b) is a person who belongs in a member State, but in a country other than that in which the supplier belongs, and who—
(i) receives the supply for the purpose of a business carried on by him; and
(ii) is not treated as having himself supplied the services by virtue of section 8 of the Act,
it shall be treated as made where the recipient belongs.”.

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Source: https://www.legislation.gov.uk/uksi/1995/3038/article/6 (the official version)
Page: https://openlegislation.uk/value-added-tax-place-of-supply-of-services-amendment-order-1995/article-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.