Related Commentary  Related Cases

9(1)  This section has effect for determining for the purposes of section 7A (or Schedule 4A) or section 8, in relation to any supply of services, whether a person who is the supplier or recipient belongs in one country or another.

9(2)  A person who is a relevant business person is to be treated as belonging in the relevant country.

9(3)  In subsection (2) “the relevant country” means–

(a)if the person has a business establishment, or some other fixed establishment, in a country (and none in any other country), that country,

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