(1) In pursuance of subsection (3) of section 42 of the Act, services rendered by a non-resident portion of a business to the portion of the business carried on in the country

(a) is treated as services imported into the country by the portion of the business carried on in the country; and

(b) is chargeable to the tax in accordance with paragraph (c) of sections 2 and 53 of the Act.

(2) Subject to these Regulations, subregulation (1) applies to all services rendered and includes the storage by an overseas portion of the business of computer data of the business carried on in the country.