9Place 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 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 belonging in the country in which the person's usual place of residence is.

6

In this section “usual place of residence”, in relation to a body corporate, means the place where it is legally constituted.