This paragraph covers the special place of supply rule that applies to the services of intermediaries.
For an overview of the place of supply of services rules more broadly, see V3.181.
Place of supply of intermediary services—UK legislation
The general rule for determining where a supply of services is made (see V3.183) is varied by VATA 1994, Sch 4A, para 10 in relation to services of intermediaries which are supplied to a person who is not a 'relevant business person' (for which see V3.182A).
The precise intermediary services covered by this rule are services which consist in the making of arrangements for a supply by or to another person or of any other activity intended to facilitate
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