Commentary

V3.191 Place of supply of services—special rule—ancillary transport services

Part V3 Supplies, acquisitions and imports

V3.191 Place of supply of services—special rule—ancillary transport services

V3.191 Place of supply of services—special rule—ancillary transport services

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.

Place of supply of ancillary transport services—legislation

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'.

Supplies to business customers

The place of supply of

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