ELECTRONICALLY-SUPPLIED SERVICES

Related Commentary  

9(1)  Where–

(a)a supply of services consisting of the provision of electronically supplied services to a relevant business person would otherwise be treated as made in the United Kingdom, and

(b)the services are to any extent effectively used and enjoyed outside the United Kingdom,

the supply is to be treated to that extent as made outside the United Kingdom.

9(2)  Where–

(a)a supply of services consisting of the provision of electronically supplied services to a relevant business person would otherwise be treated as made outside the United Kingdom, and

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