SCHEDULES

F1SCHEDULE 4APlace of supply of services: special rules

Part 3Exceptions relating to supplies not made to relevant business person

Electronic services

15

A supply consisting of the provision by a person who belongs in a country which is not a member State (other than the Isle of Man) of electronically supplied services (as to the meaning of which see paragraph 9(3) and (4)) to a person (“the recipient”) who—

(a)

is not a relevant business person, and

(b)

belongs in a member State,

is to be treated as made in the country in which the recipient belongs.