19(1)This paragraph applies where—U.K.
(a)amendments made by this Schedule provide for a supply of services to be treated as made in the United Kingdom,
(b)the supply would not have fallen to be so treated apart from the amendments, and
(c)the services are treated under the law of a member State other than the United Kingdom as supplied in that member State before the commencement date.
(2)The supply is not to be treated as made in the United Kingdom.
(3)“The commencement date” means the date specified by this Schedule as that on or after which a supply must be made if it is to be treated as made in the United Kingdom by virtue of the amendments.