[7A Place of supply of services]
Value Added Tax Act 1994 (1994 c 23) | Legislation

[7A  Place of supply of services]

[(1)     This section applies[, subject to section 57A,] for determining, for the purposes of this Act, the country in which services are supplied.

(2)     A supply of services is to be treated as made—

(a)     in a case in which the person to whom the services are supplied is a relevant business person, in the country

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