Related Commentary  

10(1)  A supply of services to which this paragraph applies is to be treated as made in the same country as the supply to which it relates.

10(2)  This paragraph applies to a supply to a person who is not a relevant business person consisting of the making of arrangements for a supply by or to another person or of any other activity intended to facilitate the making of such a supply.


Para. 10 was inserted by FA 2009, s. 76 and Sch. 36, para. 11, with effect in relation to supplies made on or after 1 January 2010.

Official Publications

Notice 741A, para. 12.1: intermediary services.


Prospective amendments

Want to read more?

This content requires a Croner-i Tax and Accounting subscription.

Existing subscriber? Log in

No subscription?

Contact us to discuss your requirements.