Part I The charge to tax
Supply of goods or services in the United Kingdom
F49Place where supplier or recipient of services belongs.
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 F1or permanent address 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 F2belonging—
a
in the country in which the person's usual place of residence or permanent address is (except in the case of a body corporate or other legal person);
b
in the case of a body corporate or other legal person, in the country in which the place where it is established is.
F36
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .