F1SCHEDULE 4APlace of supply of services: special rules
Part 3Exceptions relating to supplies not made to relevant business person
Other services provided to recipient belonging outside F2United Kingdom and the Isle of Man
16
(1)
A supply consisting of the provision to a person (“the recipient”) who—
(a)
is not a relevant business person, and
(b)
belongs in a country F3other than the United Kingdom or the Isle of Man,
of services to which this paragraph applies is to be treated as made in the country in which the recipient belongs.
(2)
This paragraph applies to—
(a)
transfers and assignments of copyright, patents, licences, trademarks and similar rights,
(b)
the acceptance of any obligation to refrain from pursuing or exercising (in whole or in part) any business activity or any rights within paragraph (a),
(c)
advertising services,
(d)
services of consultants, engineers, consultancy bureaux, lawyers, accountants, and similar services, data processing and provision of information, other than any services relating to land,
(e)
banking, financial and insurance services (including reinsurance), other than the provision of safe deposit facilities,
F4(f)
the provision of access to, or transmission or distribution through—
(i)
(ii)
an electricity system, or
(iii)
a network through which heat or cooling is supplied,
and the provision of other directly linked services,
(g)
the supply of staff, F7and
(h)
the letting on hire of goods other than means of transport,
F8(i)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F9(j)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F10(k)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .