This paragraph covers the special place of supply rules that apply to certain so-called 'intangible services'.
For an overview of the place of supply of services rules more broadly, see V3.181.
Note that this paragraph does not cover the rules as they apply to broadcasting, television and electronically supplied services which are described separately at V3.193B.
Intangible services—UK legislation
The general rule for the place of supply of services in VATA 1994, s 7A is varied with effect from 1 January 2010 by VATA 1994, Sch 4A, para 161.
VATA 1994, Sch 4A, para 16 applies to a range of intangible (or 'other') services when such services are supplied to a person who is not a relevant business person. This special rule for intangible services is subject, in certain instances, to the rule on effective use and enjoyment which is covered in V3.193C.
For the meaning of a 'relevant business person', see V3.182A.
Place of supply of B2C intangible services—UK legislation
VATA 1994, Sch 4A, para 16 provides
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