# The Value Added Tax (Place of Supply of Services) Order 1992, Article 9: Transport


Subject to article 14 below, where a supply consists of ancillary transport services, it shall be treated as made where those services are physically performed.

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Source: https://www.legislation.gov.uk/uksi/1992/3121/article/9 (the official version)
Page: https://openlegislation.uk/value-added-tax-place-of-supply-of-services-order-1992/article-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.