The Value Added Tax (Place of Supply of Services: Exceptions Relating to Supplies Made to Relevant Business Person) Order 2016

The Order amends Part 2 of Schedule 4A to the Value Added Tax Act 1994 (c.23) (the “Act”) (exceptions relating to supplies made to relevant business person) and adds a new exception to the general rules on value added tax place of supply of services provisions in relation to repair services following insurance claims which meet the criteria laid out in article 2. It has effect in relation to supplies made on or after 1st October 2016.