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5. After section 608G insert—
608GA.—(1) This section applies where—
(a)a person (A) receives or is entitled to a UK-derived amount,
(b)the services, goods or other property in question are not provided in the United Kingdom, or to persons there, by A or a person connected with A, and
(c)the UK sales in question are enabled, facilitated or promoted to an insignificant extent by the enjoyment or exercise of the rights in question.
(2) For the purposes of this Chapter no account is to be taken of A’s receipt of, or entitlement to, the UK-derived amount.
(3) For the purposes of subsection (1)(b), anything provided by a reseller (including anything treated as so provided by virtue of this subsection) is to be treated as provided by the person who provided it to the reseller.
(4) For this purpose “reseller” means a person to whom a thing is provided for resale (within the meaning of section 608F(5)).”.
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