V3.191 Place of supply of services—special rule—ancillary transport servicesThis paragraph covers the special place of supply rules that apply to ancillary transport services.For an overview of the place of supply of services rules more broadly, see V3.181.Place of supply of ancillary transport services—legislationThe general rule for determining where a supply of services is made (see V3.183) is varied by VATA 1994, Sch 4A, paras 9C and 13 in relation to 'ancillary transport services'Ancillary transport services are defined in VATA 1994, Sch 4A, para 13 as 'loading, unloading and similar activities'. Supplies to business customersThe place of supply of
This paragraph covers the special place of supply rules that apply to ancillary transport services.
For an overview of the place of supply of services rules more broadly, see V3.181.
The general rule for determining where a supply of services is made (see V3.183) is varied by VATA 1994, Sch 4A, paras 9C and 13 in relation to 'ancillary transport services'
Ancillary transport services are defined in VATA 1994, Sch 4A, para 13 as 'loading, unloading and similar activities'.
The place of supply of
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