Section 104 — Finance Act 2014: VAT: place of belonging

VAT: place of belonging 104 1 Section 9 of VATA 1994 (place where supplier or recipient of services belongs) is amended as follows.

2 In subsection (3)(c), after “usual place of residence” insert “ or permanent address ” .

3 In subsection (5), for the words from “belonging” to the end substitute belonging—

a in the country in which the person's usual place of residence or permanent address is (except in the case of a body corporate or other legal person);

b in the case of a body corporate or other legal person, in the country in which the place where it is established is. 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5 The amendments made by this section have effect in relation to supplies made on or after 1 January 2015.