For the purposes of paragraphs 1 and 2, where a person is a taxable person who also performs activities or transactions that are not considered to be taxable supplies of goods and services, he shall be deemed to be a taxable person in respect of all services supplied to him.
Ja ar nodokli apliekamā persona veic arī darbības vai darījumus, kurus neuzskata par preču piegādi vai pakalpojumu sniegšanu, kas apliekama ar nodokli, 1. un 2. punkta vajadzībām to uzskata par ar nodokli apliekamo personu attiecībā uz visiem viņai sniegtajiem pakalpojumiem.