[9 Place where supplier or recipient of services belongs]
Value Added Tax Act 1994 (1994 c 23) | Legislation

[9  Place where supplier or recipient of services belongs]

[(1)     This section has effect for determining for the purposes of section 7A (or Schedule 4A) or section 8, in relation to any supply of services, whether a person who is the supplier or recipient belongs in one country or another.

(2)     A person who is a relevant

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