# Taxation (Cross-border Trade) Act 2018, Paragraph 8


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.”

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Source: https://www.legislation.gov.uk/ukpga/2018/22/schedule/8/paragraph/8 (the official version)
Page: https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.