Value Added Tax Act 1994 (c. 23)

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 4 U.K. Persons registered under non-UK special schemes

Meaning of “non-UK special scheme” U.K.

14 (1) In this Schedule “non-UK special scheme” means any provision of the law of a member State other than the United Kingdom which implements Section 3 of Chapter 6 of Title XII of Directive 2006/112/EC. U.K.

(2) In relation to a non-UK special scheme, references to the “administering member State” are to the member State under whose law the scheme is established.]