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HMRC internal manual

VAT Place of Supply of Services

VAT - Place of supply of services: recent changes

Below are details of the amendments that were published on 20 May 2011 (see the update index for all updates)

Page Details of update  
VATPOSS08250 New guidance on the supply of admission to relevant business customers.  
VATPOSS13050, VATPOSS13100  Amended to reflect changes in the VAT treatment of supplies of natural gas, electricity, heat and cooling.