SCHEDULES

[F1 SCHEDULE 3BA U.K.Electronic, telecommunication and broadcasting services: Union scheme

Textual Amendments

F1 Sch. 3BA inserted (with effect in accordance with Sch. 22 paras. 23, 24 of the amending Act) by Finance Act 2014 (c. 26), Sch. 22 para. 1

PART 1 U.K.Introduction

Overview U.K.

1 U.K.In this Schedule—

(a) Parts 2 and 3 establish a special accounting scheme (called the “Union scheme”) which may be used by certain persons established in the United Kingdom who make supplies of electronically supplied, telecommunication or broadcasting services that are treated as made in other member States;

(b) Part 4 is about persons participating in schemes in other member States that correspond to the Union scheme;

(c) Part 5 is about appeals;

(d) Part 6 contains definitions for the Schedule.]