The place of supply of services relating to land did not change from 1 January 2010, as they were not affected by the ‘VAT package’.

The following services relate to land (‘immovable property’) and are supplied where the land is situated:

(1)the grant, assignment or surrender of any interest in or right over land;

(2)the grant, assignment or surrender of a personal right to call for or be granted any interest in or right over land;

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