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3. After article 16 insert—
“16A. Where a supply consists of any services of a description specified in paragraph 7C of Schedule 5 to the Act and—
(a)the recipient of the supply is a person who belongs in a member State;
(b)he does not receive it for the purposes of a business carried on by him;
(c)it is received from a person who belongs in a country, other than the Isle of Man, which is not a member State,
it shall be treated as made where the recipient belongs.”(1)
Schedule 5 was amended by S.I. 1997/1523.
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