Commentary

V3.195 Place of supply of services—special rule—services of intermediaries

Part V3 Supplies, acquisitions and imports

V3.195 Place of supply of services—special rule—services of intermediaries

V3.195 Place of supply of services—special rule—services of intermediaries

This paragraph covers the special place of supply rule that applies to the services of intermediaries.

For an overview of the place of supply of services rules more broadly, see V3.181.

Place of supply of intermediary services—UK legislation

The general rule for determining where a supply of services is made (see V3.183) is varied by VATA 1994, Sch 4A, para 10 in relation to services of intermediaries which are supplied to a person who is not a 'relevant business person' (for which see V3.182A).

The precise intermediary services covered by this rule are

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