Schedule 4A, Part 3, paragraph 13A(1)

A supply to a person who is not a relevant business person (“the recipient”) of services consisting of the long-term hiring of a means of transport is to be treated as made in the country in which the recipient belongs. But this is subject to sub-paragraph (2) and paragraph 3(3) and (4).

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