'Use and enjoyment' provisions (United Kingdom)
Key domestic legislation: Value Added Tax Act 1994, Sch 4A
The UK has implemented 'use and enjoyment' provisions which override the normal place of supply rules in two important situations, where:
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•ÌýÌýÌýÌý the normal place of supply rules (outlined above) would deem the service to be supplied in
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Web page updated on 17 Mar 2025 16:39