The Value Added Tax (Place of Supply of Services: Exceptions Relating to Supplies Made to Relevant Business Person) Order 2016

• Citation: S.I. 2016/726
• Sections: 2

Section 1

(1) This Order may be cited as the Value Added Tax (Place of Supply of Services: Exceptions Relating to Supplies Made to Relevant Business Person) Order 2016.

(2) This Order comes into force on 1st October 2016 and has effect in relation to supplies made on or after that date.

Section 2

In Part 2 of Schedule 4A to the Value Added Tax Act 1994 (place of supply of services: exceptions relating to supplies made to relevant business person) , after paragraph 9C insert—

Repair services: contracts of insurance

(9D)

(1) This paragraph applies to a supply of services consisting of the repair of tangible movable property where—

(a) the supply is pursuant to a claim made under a contract of insurance, and

(b) the supply is made to a relevant business person who is not the person insured.

(2) Where—

(a) a supply of services to which this paragraph applies would otherwise be treated as made in the United Kingdom, and

(b) the services are effectively used and enjoyed outside the territories of the member States,

the supply is to be treated as made where it is used and enjoyed.

(3) Where—

(a) a supply of services to which this paragraph applies would otherwise be treated as made outside the territories of the member States, and

(b) the services are effectively used and enjoyed in the United Kingdom,

the supply is to be treated as made in the United Kingdom.