(b)

the following paragraph is inserted: ‘8a. Paragraphs 1, 2 and 2a shall not apply to the provision of services, by nationals of a Member State who are residents of Russia and were so before 24 February 2022, to the legal persons, entities or bodies referred to in point (h) of paragraph 10 who are their employers, provided that such services are intended for the exclusive use of those legal persons, entities or bodies.’ ;

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Source: EUR-Lex (Cellar) · retrieved 2026-10-17 · Text as adopted (Official Journal); later amendments are not incorporated in this text.