Article 6

for “paragraphs 1 to 7 of Schedule 3” there shall be substituted “paragraphs 1 to 8 of Schedule 5”; and

for paragraph (b) there shall be substituted—

“(b)

is a person who belongs in a member State, but in a country other than that in which the supplier belongs, and who—

(i)

receives the supply for the purpose of a business carried on by him; and

(ii)

is not treated as having himself supplied the services by virtue of section 8 of the Act,

it shall be treated as made where the recipient belongs.”.