- Supplies of insurance and related services outside the UK: legislation from January 2010
The 1st January 2010 saw the implementation of the Place of Supply of Services Directive which formed part of the EC VAT Package (Directive 2008/08/EC). This resulted in substantial changes to the place of supply of services rules. Amongst these changes was a new basic rule (the ‘general rule’) and a reduction in the number of exceptions
Section 7A was introduced into VAT Act 1994. This replaced Section 7(10) and incorporated the Statutory Instruments outlined above with Primary legislation.
Special rules relating to exceptions to the general rule in Section 7A can be found in Schedule 4A.