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.