# The Value Added Tax (Place of Supply of Services) (Amendment) Order 2003, Article 3


After article 16 insert—
“16A. Where a supply consists of any services of a description specified in paragraph 7C of Schedule 5 to the Act and—
(a) the recipient of the supply is a person who belongs in a member State;
(b) he does not receive it for the purposes of a business carried on by him;
(c) it is received from a person who belongs in a country, other than the Isle of Man, which is not a member State,
it shall be treated as made where the recipient belongs.”

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Source: https://www.legislation.gov.uk/uksi/2003/862/article/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-place-of-supply-of-services-amendment-order-2003/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.