Sch 4A para 16
(1) A supply consisting of the provision to a person (“ the recipient ”) who— (a) is not a relevant business person, and (b) belongs in a country other than the United Kingdom or the Isle of Man , of services to which this paragraph applies is to be treated as made in the country in which the recipient belongs. (2) This paragraph applies to— (a) transfers and assignments of copyright, patents, licences, trademarks and similar rights, (b) the acceptance of any obligation to refrain from pursuing or exercising (in whole or in part) any business activity or any rights within paragraph (a), (c) advertising services, (d) services of consultants, engineers, consultancy bureaux, lawyers, accountants, and similar services, data processing and provision of information, other than any services relating to land, (e) banking, financial and insurance services (including reinsurance), other than the provision of safe deposit facilities, (f) the provision of access to, or transmission or distribution through— (i) a natural gas system in the United Kingdom or any network connected to a natural gas system in the United Kingdom , or (ii) an electricity system, or (iii) a network through which heat or cooling is supplied, and the provision of other directly linked services, (g) the supply of staff, and (h) the letting on hire of goods other than means of transport, (i) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (j) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (k) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .