(2)Where any chargeable expenditure is incurred in a restaurant referred to in clause (2) of section 3 [before the 1st day of June, 1992] in relation to any services specified in clause (2) of section 5 and where such services are -(a)provided by the restaurant, the person who carries on the business of such restaurant; and(b)provided by the other person, such other person,shall collect the expenditure-tax at the rate specified in clause (b) of section 4.
