Article 16 Services supplied where received

Where a supply consists of any services of a description specified in any of paragraphs 1 to 7 of Schedule 3 to the Act^f1, and the recipient of that supply—

(a)

belongs in a country, other than the Isle of Man, which is not a member State; or

(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;

(ii)

has been assigned a registration number by the member State in which he belongs; and

(iii)

is not treated as having himself supplied the services by virtue of section 7 of the Act^f2,

it shall be treated as made where the recipient belongs.

Annotations

Footnotes

f1: Schedule 3 was amended by S.I. 1985/799.
f2: Section 7 was amended by paragraph 1 of Schedule 2 to the Finance Act 1987 (c. 16).