8 Reverse charge on supplies received from abroad
Value Added Tax Act 1994 (1994 c 23) | Legislation

8  Reverse charge on supplies received from abroad

[(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)—

(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 the recipient, and

(b)     that supply were a taxable supply.

(2)

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