Section 8(1)

Where services are supplied by a person who belongs in a country other than the United Kingdom in circumstances in which this subsection applies, this Act has effect as if (instead of there being a supply of the services by that person)— 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 the recipient, and that supply were a taxable supply.

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Source: legislation.gov.uk · retrieved 2026-07-28