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Certain supplies of services — supplier not established in the State.
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[VATA s. 8(2)(aa)]
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13.— Where a person not established in the State supplies a cultural, artistic, entertainment or similar service in the State, then any person (other than a person acting in a private capacity) who receives that service shall—
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(a) in relation to it, be an accountable person or be deemed to be an accountable person, and
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(b) be liable to pay the tax chargeable as if that accountable person had in fact supplied the service for consideration in the course or furtherance of business,
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but, where that service is commissioned or procured by a promoter, agent or other person not being a person acting in a private capacity, then that promoter, agent or person shall be deemed to be the person who receives the service.
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