Section 8 Reverse charge on supplies received from abroad
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(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.
Amendments
Subs (1) substituted by Finance Act 2009 section 76 and Schedule 36 para 5(2) with effect in relation to supplies made on or after 1 January 2010.
(2) Subsection (1) above applies if—
(a) the recipient is a relevant business person who belongs in the United Kingdom, and
(b) the place of supply of the services is inside the United Kingdom,
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.
Amendments
Subs (2) substituted by Finance Act 2009 section 76 and Schedule 36 para 5(2) with effect in relation to supplies made on or after 1 January 2010.
(3) Supplies which are treated as made by the recipient under subsection (1) above are not to be taken into account as supplies made by him when determining any allowance of input tax in his case under section 26(1).
(4) In applying subsection (1) above, the supply of services treated as made by the recipient shall be assumed to have been made at a time to be determined in accordance with regulations prescribing rules for attributing a time of supply in cases within that subsection.
(4A) Subsection (1) does not apply to services of any of the descriptions specified in Schedule 9.
Amendments
Subs (4) substituted by Finance Act 2009 section 76 and Schedule 36 para 5(3) with effect in relation to supplies made on or after 1 January 2010.
(5) The Treasury may by order NIL1.
Amendments
1 Substituted by Finance Act 2009 section 76 and Schedule 36 para 5(4) with effect in relation to supplies made on or after 1 January 2010.
(6) ...
Amendments
Subs (6) omitted by Finance Act 2009 section 76 and Schedule 36 para 5(5) with effect in relation to supplies made on or after 1 January 2010.
(7) The power of the Treasury by order to NIL1 shall include power to make such incidental, supplemental, consequential and transitional provision in connection with any [amendment of that subsection]2 as they think fit.
Amendments
Subs (7) inserted by Finance Act 1997 section 42 from 19 March 1997.
1 Substituted by Finance Act 2009 section 76 and Schedule 36 para 5(6)(a) with effect in relation to supplies made on or after 1 January 2010.
2 Substituted by Finance Act 2009 section 76 and Schedule 36 para 5(6)(b) with effect in relation to supplies made on or after 1 January 2010.
(8) Without prejudice to the generality of subsection (7) above, the provision that may be made under that subsection includes—
(a) provision making such modifications of section 43(2A) to (2E) as the Treasury may think fit in connection with any [amendment of subsection (4A)]1; and
(b) provision modifying the effect of any regulations under subsection (4) above in relation to any services added to [that subsection]2.
Amendments
Subs (8) inserted by Finance Act 1997 section 42 from 19 March 1997.
1 Substituted by Finance Act 2009 section 76 and Schedule 36 para 5(7)(a) with effect in relation to supplies made on or after 1 January 2010.
2 Substituted by Finance Act 2009 section 76 and Schedule 36 para 5(7)(b) with effect in relation to supplies made on or after 1 January 2010.
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