[F1Other services provided to recipient belonging outside ECU.K.
Textual Amendments
F1Sch. 4A inserted (with effect in accordance with Sch. 36 para. 14(3) of the amending Act) by Finance Act 2009 (c. 10), Sch. 36 para. 11 (with Sch. 36 para. 19)
16(1)A supply consisting of the provision to a person (“the recipient”) who—U.K.
(a)is not a relevant business person, and
(b)belongs in a country which is not a member State (other than the Isle of Man),
of services to which this paragraph applies is to be treated as made in the country in which the recipient belongs.
(2)This paragraph applies to—
(a)transfers and assignments of copyright, patents, licences, trademarks and similar rights,
(b)the acceptance of any obligation to refrain from pursuing or exercising (in whole or in part) any business activity or any rights within paragraph (a),
(c)advertising services,
(d)services of consultants, engineers, consultancy bureaux, lawyers, accountants, and similar services, data processing and provision of information, other than any services relating to land,
(e)banking, financial and insurance services (including reinsurance), other than the provision of safe deposit facilities,
(f)the provision of access to, and of transport or transmission through, natural gas and electricity distribution systems and the provision of other directly linked services,
(g)the supply of staff,
(h)the letting on hire of goods other than means of transport,
(i)telecommunication services (as to the meaning of which see paragraph 8(2)),
(j)radio and television broadcasting services, and
(k)electronically supplied services (as to the meaning of which see paragraph 9(3) and (4)).]