893. The reverse charge.

Where services are supplied by a person who belongs in a country other than the United Kingdom1, and:

  1.  

    (1)     the recipient is a relevant business person who belongs in the United Kingdom2; and

  2.  

    (2)     the place of supply of the services is inside the United Kingdom3,

the Value Added Tax Act 1994 has effect as if (instead of there being a supply of services by that person)4:

  1.  

    (a)     there were a supply of the services by the recipient in the United Kingdom in the course or furtherance of a business carried on by him