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