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.