Section 9 — Value Added Tax Act 1994: Place where supplier or recipient of services belongs.

Place where supplier or recipient of services belongs. 9 1 This section has effect for determining for the purposes of section 7A (or Schedule 4A) or section 8, in relation to any supply of services, whether a person who is the supplier or recipient belongs in one country or another.

2 A person who is a relevant business person is to be treated as belonging in the relevant country.

3 In subsection (2) “ the relevant country ” means—

a if the person has a business establishment, or some other fixed establishment, in a country (and none in any other country), that country, b if the person has a business establishment, or some other fixed establishment or establishments, in more than one country, the country in which the relevant establishment is, and c otherwise, the country in which the person's usual place of residence or permanent address is.

4 In subsection (3)(b) “ relevant establishment ” means whichever of the person's business establishment, or other fixed establishments, is most directly concerned with the supply.

5 A person who is not a relevant business person is to be treated as belonging—

a in the country in which the person's usual place of residence or permanent address is (except in the case of a body corporate or other legal person);

b in the case of a body corporate or other legal person, in the country in which the place where it is established is. 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .