F1SCHEDULE 4APlace of supply of services: special rules
Part 2Exceptions relating to supplies made to relevant business person
Electronically-supplied services
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 F2outside the United Kingdom,
the supply is to be treated to that extent as made F3outside the United Kingdom.
(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 F4outside the United Kingdom, and
(b)
the services are to any extent effectively used and enjoyed in the United Kingdom,
the supply is to be treated to that extent as made in the United Kingdom.
(3)
Examples of what are electronically supplied services for the purposes of this Schedule include—
(a)
website supply, web-hosting and distance maintenance of programmes and equipment,
(b)
the supply of software and the updating of software,
(c)
the supply of images, text and information, and the making available of databases,
(d)
the supply of music, films and games (including games of chance and gambling games),
(e)
the supply of political, cultural, artistic, sporting, scientific, educational or entertainment broadcasts (including broadcasts of events), and
(f)
the supply of distance teaching.
(4)
But where the supplier of a service and the supplier's customer communicate via electronic mail, this does not of itself mean that the service provided is an electronically supplied service for the purposes of this Schedule.