Schedule 4A, Part 2, paragraph 9D

This paragraph applies to a supply of services consisting of the repair of tangible movable property where— the supply is pursuant to a claim made under a contract of insurance, and the supply is made to a relevant business person who is not the person insured. Where— the supply is to be treated as made outside the United Kingdom. a supply of services to which this paragraph applies would otherwise be treated as made in the United Kingdom, and the services are effectively used and enjoyed outside the United Kingdom, Where— the supply is to be treated as made in the United Kingdom. a supply of services to which this paragraph applies would otherwise be treated as made outside the United Kingdom, and the services are effectively used and enjoyed in the United Kingdom,

← 2 · All articles · 1 →

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