Where services are supplied by a person who belongs in a country other than the United Kingdom1, and:
(1) the recipient is a relevant business person who belongs in the United Kingdom2; and
(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:
(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
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