Article 3

After article 16 insert—

“16A.

Where a supply consists of any services of a description specified in paragraph 7C of Schedule 5 to the Act and—

(a)

the recipient of the supply is a person who belongs in a member State;

(b)

he does not receive it for the purposes of a business carried on by him;

(c)

it is received from a person who belongs in a country, other than the Isle of Man, which is not a member State,

it shall be treated as made where the recipient belongs.”^f1