6U.K.For section 9 substitute—
(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.
(2)A person who is a relevant business person is to be treated as belonging in the relevant country.
(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,
(b)if the person has a business establishment, or some other fixed establishment or establishments, in more than one country, the country in which the relevant establishment is, and
(c)otherwise, the country in which the person's usual place of residence is.
(4)In subsection (3)(b) “relevant establishment” means whichever of the person's business establishment, or other fixed establishments, is most directly concerned with the supply.
(5)A person who is not a relevant business person is to be treated as belonging in the country in which the person's usual place of residence is.
(6)In this section “usual place of residence”, in relation to a body corporate, means the place where it is legally constituted.”