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6. In Article 16—
(a)for “paragraphs 1 to 7 of Schedule 3” there shall be substituted “paragraphs 1 to 8 of Schedule 5”; and
(b)for paragraph (b) there shall be substituted—
“(b)is a person who belongs in a member State, but in a country other than that in which the supplier belongs, and who—
(i)receives the supply for the purpose of a business carried on by him; and
(ii)is not treated as having himself supplied the services by virtue of section 8 of the Act,
it shall be treated as made where the recipient belongs.”.
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