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Amendment of section 5 (supply of services) of Principal Act.
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169.—Section 5 (inserted by the Act of 1978) of the Principal Act is hereby amended—
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(a) in subsection (3A) (inserted by the Act of 1986) by the substitution of “specified in paragraphs (f) and (g) of subsection (6) or in the Fourth Schedule” for “specified in the Fourth Schedule”, and
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(b) in subsection (6):
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(i) by the substitution of the following paragraph for paragraph (b):
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“(b) Transport services, with the exception of intra-Community transport of goods, shall be deemed, for the purposes of this Act, to be supplied where the transport takes place.”,
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(ii) by the substitution of the following subparagraph for subparagraph (ii) of paragraph (c):
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“(ii) ancillary transport activities such as loading, unloading and handling, with the exception of activities ancillary to the intra-Community transport of goods received by a person registered for value-added tax in any Member State,”, and
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(iii) by the insertion of the following paragraphs after paragraph (e) (inserted by the Act of 1986):
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“(f) The place of supply of the following services received by a person registered for value-added tax in a Member State shall be deemed, for the purposes of this Act, to be within the territory of the Member State that so registered the person for value-added tax, that is to say:
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(i) the intra-Community transport of goods,
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(ii) activities ancillary to the intra-Community transport of goods such as loading, unloading and handling,
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(iii) services of an agent acting in the name and on behalf of another person in the arrangement of services other than those specified in paragraph (vii) of the Fourth Schedule.
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(g) The place of supply of the following services supplied to persons other than those specified in paragraph (f) shall be deemed for the purposes of this Act to be—
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(i) the place of departure in the case of—
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(I) the intra-Community transport of goods,
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(II) services of an agent acting in the name and on behalf of another person in the arrangement of intra-Community transport of goods, and
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(ii) the place where they are physically performed in the case of services of an agent acting in the name and on behalf of another person in the arrangement of services other than those specified in subparagraph (i) (II) of this paragraph and paragraph (vii) of the Fourth Schedule.
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(h) In this subsection—
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‘intra-Community transport of goods’ means transport where the place of departure and the place of arrival are situated within the territories of two different Member States;
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‘the place of departure’ means the place where the transport of goods actually starts, leaving aside distance actually travelled to the place where the goods are;
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‘the place of arrival’ means the place where the transport of goods actually ends.”.
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