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

Qualifying supplies U.K.

3 U.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.]