Schedule 4A, Part 1, paragraph 7

Where— the supply is to be treated to that extent as made outside the United Kingdom. a supply of services consisting of the hiring of any goods other than a means of transport would otherwise be treated as made in the United Kingdom, and the services are to any extent effectively used and enjoyed outside the United Kingdom, Where— the supply is to be treated to that extent as made in the United Kingdom. a supply of services consisting of the hiring of any goods other than a means of transport would otherwise be treated as made outside the United Kingdom, and the services are to any extent effectively used and enjoyed in the United Kingdom,

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Source: legislation.gov.uk · retrieved 2026-07-28