Schedule 4A, Part 2, paragraph 9(1)

Where— the supply is to be treated to that extent as made outside the United Kingdom. a supply of services consisting of the provision of electronically supplied services to a relevant business person 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,

← 9 · All articles · 2 →

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