{
  "url": "https://openlegislation.uk/value-added-tax-place-of-supply-of-services-amendment-order-2003/article-3",
  "json_url": "https://openlegislation.uk/value-added-tax-place-of-supply-of-services-amendment-order-2003/article-3.json",
  "legislation": "uksi/2003/862",
  "legislation_title": "The Value Added Tax (Place of Supply of Services) (Amendment) Order 2003",
  "legislation_url": "https://openlegislation.uk/value-added-tax-place-of-supply-of-services-amendment-order-2003",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": null,
  "text": "After article 16 insert—\n“16A. Where a supply consists of any services of a description specified in paragraph 7C of Schedule 5 to the Act and—\n(a) the recipient of the supply is a person who belongs in a member State;\n(b) he does not receive it for the purposes of a business carried on by him;\n(c) it is received from a person who belongs in a country, other than the Isle of Man, which is not a member State,\nit shall be treated as made where the recipient belongs.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Schedule 5 was amended by S.I. 1997/1523."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/862/article/3",
    "retrieved_at": "2026-10-29T06:27:12.097842+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}