On 20/05/2013,
you requested for the version in force on 20/05/2013
incorporating all amendments published on or before 20/05/2013.
The closest version currently available is that of 31/07/2005.
15.
—(1) Subsection (3) shall apply for determining, in relation to any supply of services, whether the supplier belongs in one country or another.
(2) Subsections (4) and (5) shall apply for determining, in relation to any supply of services, whether the recipient belongs in one country or another.
(3) The supplier of services shall be treated as belonging in a country if —
(a)
he has in that country a business establishment or some other fixed establishment and no such establishment elsewhere;
(b)
he has no such establishment in any country but his usual place of residence is in that country; or
(c)
he has such establishments both in that country and elsewhere and the establishment of his which is most directly concerned with the supply is in that country.
(4) If the supply of services is made to an individual and received by him otherwise than for the purposes of any business carried on by him, he shall be treated as belonging in whatever country he has his usual place of residence.
(5) Where subsection (4) does not apply, the person to whom the supply is made shall be treated as belonging in a country if —
(a)
either of the conditions mentioned in subsection (3)(a) or (b) is satisfied; or
(b)
he has such establishments as are mentioned in subsection (3) both in that country and elsewhere and the establishment of his at which, or for the purposes of which, the services are most directly used or to be used is in that country.
(6) For the purposes of this section (but not for any other purpose) —
(a)
a person carrying on a business through a branch or agency in any country shall be treated as having a business establishment there; and
(b)
“usual place of residence”, in relation to a body corporate, means the place where it is incorporated or otherwise legally constituted.
[UK VAT Act 1983, s. 8]