Finance Act 2007

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

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

(a) by deleting paragraph (e)(iv), and

(b) with effect from 1 January 2008—

(i) by substituting the word “intermediary” for “agent” in paragraph (f)(iii) and in subparagraphs (i)(II) and (ii) of paragraph (g), and

(ii) by inserting the following paragraph after paragraph (g):

“(gg) Subject to paragraph (f)(iii), the place of supply of services of an intermediary acting in the name and on behalf of another person, other than in cases where that intermediary takes part in the intra-Community transport of goods or in activities ancillary to the intra-Community transport of goods, is the place where the underlying transaction is supplied in accordance with this Act.”.

(2) Subsection (1)(a) comes into operation on such day as the Minister for Finance may by order appoint.