# The Value Added Tax (Place of Supply of Services) Order 1992, Article 12: Services of intermediaries


Subject to article 14 below, where services consist of the making of arrangements for the supply by or to another person of ancillary transport services in connection with the intra-Community transport of goods or of any other activity intended to facilitate the making of such a supply, they shall be treated as supplied in the member State where the ancillary transport services are physically performed.

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Source: https://www.legislation.gov.uk/uksi/1992/3121/article/12 (the official version)
Page: https://openlegislation.uk/value-added-tax-place-of-supply-of-services-order-1992/article-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.