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8(1)  Where services are supplied by a person who belongs in a country other than the United Kingdom in circumstances in which this subsection applies, this Act has effect as if (instead of there being a supply of the services by that person)–

(a)there were a supply of the services by the recipient in the United Kingdom in the course or furtherance of a business carried on by the recipient, and

(b)that supply were a taxable supply.

8(2)  Subsection (1) above applies if–

(a)the recipient is a relevant business person who belongs in the United Kingdom, and

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