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Article 14 Use of customer’s registration number

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

Where a supply of services—

(a)

falls within articles 10 to 13 above; or

(b)

consists of ancillary transport services provided in connection with the intra-Community transport of goods,

and the recipient of those services makes use, for the purpose of the supply, of a registration number, then, notwithstanding any provision of this Order to the contrary, the supply shall be treated as made in the member State which issued the registration number if, and only if, the supply would otherwise be treated as taking place in a different member State.