# The Value Added Tax (Place of Supply of Services) (Amendment) Order 2003, Article 5


In each of articles 17 and 18, for paragraph (b) substitute—
“(b) services described in paragraph 7, 7A or 7B of Schedule 5 to the Act; or
(c) services described in paragraph 7C of that Schedule, when received by a person for the purposes of a business carried on by him,”.

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Source: https://www.legislation.gov.uk/uksi/2003/862/article/5 (the official version)
Page: https://openlegislation.uk/value-added-tax-place-of-supply-of-services-amendment-order-2003/article-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.