![]() 1.5 Services that have a place of supply outside the UK Group 8 (Transport) of Schedule 8 (Zero Rate) to the VAT Act 1994. ancillary services for ships, international trains or aircraft.goods or services for ships, international trains or aircraft.1.3 Who should read this noticeĪny business that’s involved in providing: This notice has been updated to reflect changes to the VAT treatment of supplies of goods and services following the UK’s departure from the European Union. supplies of lifeboats to charitable institutions (more information is available at VAT Notice 701/1: charities).supplies of freight transport and associated services (more information is available at VAT Notice 744B: freight transport and associated services).supplies of passenger transport (more information is available at VAT Notice 744A: passenger transport).supplies of new means of transport, (more information is available at VAT Notice 728: new means of transport).supplies of means of transport, other than ships and aircraft, (more information is available at VAT Notice 741A: place of supply of services).supplies which are outside the scope of UK VAT - see services that have a place of supply outside the UK.This notice explains the VAT liability for ships and aircraft and associated services, that are supplied in the UK. References to UK should be construed accordingly.ĭetails of any changes to the previous version can be found in paragraph 1.2 of this notice. It applies to supplies made in both Great Britain and Northern Ireland unless otherwise stated. This notice applies to supplies made on or after 1 January 2021. ![]() ![]() This notice cancels and replaces Notice 744C (January 2018).
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