This paragraph covers the special place of supply rule on effective use and enjoyment. This rule on effective use and enjoyment applies to a number of different kinds of supplies of services (as set out below).
For an overview of the place of supply of services rules more broadly, see V3.181.
What is the rule on effective use and enjoyment—legislation and purpose
The purpose of the use and enjoyment provisions is to ensure that certain services which are used/enjoyed in the UK are taxed in the UK even when the supply would otherwise be regarded as taking place outside the UK, and that services which are used/enjoyed outside the UK are not taxed when they would otherwise be taxed in the UK. In short, it is 'to prevent double taxation, non-taxation or distortion of competition' (in the words of Archived Directive 2006/112/EC, art 59a – the legislation from which the rules were originally derived).
Use and enjoyment provisions appear in various paragraphs of VATA 1994, Sch 4A. Where
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