# The Value Added Tax (Place of Supply of Services) Order 1992, Article 5: Services relating to land


Where a supply of services consists of—
(a) the grant, assignment or surrender of—
(i) any interest in or right over land;
(ii) a personal right to call for or be granted any interest in or right over land; or
(iii) a licence to occupy land or any other contractual right exercisable over or in relation to land;
(b) any works of construction, demolition, conversion, reconstruction, alteration, enlargement, repair or maintenance of a building or civil engineering work;
(c) services such as are supplied by estate agents, auctioneers, architects, surveyors, engineers and others involved in matters relating to land,
it shall be treated as made where the land in connection with which the supply is made is situated.

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Source: https://www.legislation.gov.uk/uksi/1992/3121/article/5 (the official version)
Page: https://openlegislation.uk/value-added-tax-place-of-supply-of-services-order-1992/article-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.