Schedule 4A, Part 3, paragraph 10

A supply of services to which this paragraph applies is to be treated as made in the same country as the supply to which it relates. This paragraph applies to a supply to a person who is not a relevant business person consisting of the making of arrangements for a supply by or to another person or of any other activity intended to facilitate the making of such a supply.

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