Value Added Tax Act 1994

[F13U.K. In this Schedule, “ qualifying supply ” means a supply of electronically supplied services (within the meaning of paragraph 7C of Schedule 5) to a person who—

(a)belongs in the United Kingdom or another member State, and

(b)receives those services otherwise than for the purposes of a business carried on by him.]

Textual Amendments

F1Sch. 3B inserted (with effect in accordance with s. 23(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 2 para. 4