Finance Act 2003

Amendment of section 5 (supply of services) of Principal Act.

115.—Section 5 of the Principal Act is amended in subsection (6)—

(a) by inserting in paragraph (dd) “or a radio or television broadcasting service,” after “subsection (6A),”,

(b) by substituting in paragraph (e) “paragraphs (ddd), (ee) and (eee)” for “paragraphs (ddd) and (ee)”, and

(c) by inserting after paragraph (ee) the following paragraph:

“(eee) The place of supply of services of the description specified in paragraph (iiic) of the Fourth Schedule shall be deemed, for the purposes of this Act, to be the State when those services are supplied from outside the Community in the course or furtherance of business by a person who has an establishment outside the Community and has not also an establishment in the Community and are received, otherwise than for a business purpose, by a person whose usual place of residence is the State.”.