The Value Added Tax (Exceptions Relating to Supplies not Made to Relevant Business Person) Order 2010
This Order, which comes into force on 1st January 2011, amends paragraph 16(2)(f) (other services provided to recipient belonging outside EC) (“paragraph 16(2)(f)”) of Part 3 (exceptions relating to supplies not made to relevant business person) of Schedule 4A (place of supply of services: special rules) (“Schedule 4A”) to the Value Added Tax Act 1994 (c.23).