902. The general rule for place of supply of services.

A supply of services is treated as made1, in a case in which the person to whom the services are supplied is a relevant business person2, in the country in which the recipient belongs, and, otherwise, in the country where the supplier belongs3.

For the purpose of determining, in relation to any supply of services4, or in relation to the reverse charge on supplies received from abroad5, whether a person who is the supplier or recipient belongs in one country or another, the following provisions apply6:


    (1)     a person who is a relevant business person is to be treated as