Section 8(2)

Subsection (1) above applies if— and, where the supply of the services is one to which any paragraph of Part 1 or 2 of Schedule 4A applies, the recipient is registered under this Act. the recipient is a relevant business person who belongs in the United Kingdom, and the place of supply of the services is inside the United Kingdom,

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