Paragraph 8 I1

In section 7A (place of supply of services), for subsection (4) substitute—

“(4)

For the purposes of this Act a person is a relevant business person in relation to a supply of services if—

(a)

the person carries on a business, and

(b)

the services are not received by the person wholly for private purposes,

whether or not the services are received in the course of business.”