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Contents

Legislation
Value Added Tax Act 1983 (repealed 1.9.1994)
  • Introduction
  • Crossheading Imposition and extent of tax
  • Crossheading Supply
  • Crossheading Acquisitions of goods from other member States
  • Crossheading Rate of tax and determination of value
  • Crossheading Credit for input tax against output tax
  • Crossheading Reliefs
  • Crossheading Refunds
  • Crossheading Repayment
  • Crossheading Further provisions as to importation of goods
  • Crossheading Special cases
  • Crossheading General
  • Crossheading Supplemental
  • SCHEDULE 1 Registration
  • SCHEDULE 1A Registration in respect of Supplies from other member States
  • SCHEDULE 1B Registration in respect of Acquisitions from other member States
  • SCHEDULE 2 Matters to be Treated as Supply of Goods or Services
  • SCHEDULE 3 Services Supplied Where Received
  • SCHEDULE 4 Valuation—Special Cases
  • SCHEDULE 4A Valuation of Acquisitions from other member States - Special Cases
  • SCHEDULE 5 Zero-Rating
  • SCHEDULE 6 Exemptions
  • SCHEDULE 6A Buildings and Land
  • SCHEDULE 7 Administration, Collection and Enforcement
  • SCHEDULE 8 Constitution and Procedure of Value Added Tax Tribunals
  • SCHEDULE 9 Consequential Amendments
  • SCHEDULE 10 Savings and Transitional Provisions
  • SCHEDULE 11 Repeals
  1. Value Added Tax Act 1983 (repealed 1.9.1994)
  2. Services Supplied Where Received

Schedule 3 | Services Supplied Where Received

From legislation.gov.uk

(1)Transfers and assignments of copyright, patents, licences, trademarks and similar rights.

(2)Advertising services.

(3)Services of consultants, engineers, consultancy bureaux, lawyers, accountants and other similar services; data processing and provision of information (but excluding from this head any services relating to land).

(4)Acceptance of any obligation to refrain from pursuing or exercising, in whole or part, any business activity or any such rights as are referred to in paragraph 1 above.

(5)Banking, financial and insurance services (including reinsurance, but not including the provision of safe deposit facilities).

(6)The supply of staff.

(6A)The letting on hire of goods other than means of transport.F1

(7)The services rendered by one person to another in procuring for the other any of the services mentioned in paragraphs 1 to 6Aabove.F2

(8)Any services not of a description specified in paragraphs 1 to 7 above when supplied to a recipient who is registered under this Act.F3

Notes

  1. F1

    Sch. 3 para. 6A added by S.I. 1985/799, art. 3(a)

  2. F2

    Word substituted by S.I. 1985/799, art. 3(b)

  3. F3

    Sch. 3 para. 8 substituted (1.11.1993) by S.I. 1993/2328, art.3

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