Value Added Tax Act 1994 (c. 23)

SCHEDULES

[F1 SCHEDULE 3B U.K. Supply of electronic services in member States: special accounting scheme

Textual Amendments

F1 Sch. 3B inserted (with effect in accordance with s. 23(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 2 para. 4

Part 1 U.K. Registration

The register U.K.

1 U.K. Persons registered under this Schedule are to be registered in a single register kept by the Commissioners for the purposes of this Schedule.]