5(1)Section 8 (reverse charge on supplies received from abroad) is amended as follows.U.K.
(2)For subsections (1) and (2) substitute—
“(1)Where services are supplied by a person who belongs in a country other than the United Kingdom in circumstances in which this subsection applies, this Act has effect as if (instead of there being a supply of the services by that person)—
(a)there were a supply of the services by the recipient in the United Kingdom in the course or furtherance of a business carried on by the recipient, and
(b)that supply were a taxable supply.
(2)Subsection (1) above applies if—
(a)the recipient is a relevant business person who belongs in the United Kingdom, and
(b)the place of supply of the services is inside the United Kingdom,
and, where the supply of the services is one to which any paragraph of Part 1 or 2 of Schedule 4A applies, the recipient is registered under this Act.”
(3)After subsection (4) insert—
“(4A)Subsection (1) does not apply to services of any of the descriptions specified in Schedule 9.”
(4)In subsection (5), for “add to, or vary, Schedule 5” substitute “ amend subsection (4A) by altering the descriptions of services specified in that subsection ”.
(5)Omit subsection (6).
(6)In subsection (7)—
(a)for “add to or vary Schedule 5” substitute “ amend subsection (4A) ”, and
(b)for “addition to or variation of that Schedule” substitute “ amendment of that subsection ”.
(7)In subsection (8)—
(a)for “addition to or variation of that Schedule” substitute “ amendment of subsection (4A) ”, and
(b)for “the Schedule” substitute “ that subsection ”.