Related Commentary  Related CasesRelated HMRC Manuals

7A(1)  This section applies for determining, for the purposes of this Act, the country in which services are supplied.

7A(2)  A supply of services is to be treated as made–

(a)in a case in which the person to whom the services are supplied is a relevant business person, in the country in which the recipient belongs, and

(b)otherwise, in the country in which the supplier belongs.

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