– see also Fuel and power

Place of supply of services

Legislation/Regulatory – VATA94 Sch. 4A, para. 16(2)(f)

Reverse charge on supplies by persons outside UK

Generally

Legislation/Regulatory – VATA94 s. 9A

Tax point

Legislation/Regulatory – SI 1995/2518 reg. 82A

Valuation

Legislation/Regulatory – VATA94 Sch. 6, para. 8

Supply of goods treatment

Legislation/Regulatory – VATA94 Sch. 4, para. 3