232 Goods and servicesE+W+S+N.I.
(1)References in this Part to goods and services must be construed in accordance with this section.
(a)buildings and other structures;
(b)ships, aircraft and hovercraft.
(3)The supply of goods includes—
(a)supply by way of sale, lease, hire or hire purchase;
(b)in relation to buildings and other structures, construction of them by one person for another.
(4)Goods or services which are supplied wholly or partly outside the United Kingdom must be taken to be supplied to or for a person in the United Kingdom if they are supplied in accordance with arrangements falling within subsection (5).
(5)Arrangements fall within this subsection if they are made by any means and—
(a)at the time the arrangements are made the person seeking the supply is in the United Kingdom, or
(b)at the time the goods or services are supplied (or ought to be supplied in accordance with the arrangements) the person responsible under the arrangements for effecting the supply is in or has a place of business in the United Kingdom.