Sch 4a para 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 United Kingdom , the supply is to be treated as made outside the United Kingdom . (3) Where— (a) a supply of services to which this paragraph applies would otherwise be treated as made outside the United Kingdom , 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.