Value Added Tax Act 1994

[F1 PART 1 U.K. Introduction

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

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.

Meaning of “scheme services” U.K.

2 (1) In this Schedule “scheme services” means electronically supplied services, broadcasting services or telecommunication services. U.K.

(2) In sub-paragraph (1)—

• “broadcasting services” means radio and television broadcasting services;

• “electronically supplied services” has the same meaning as in Schedule 4A (see paragraph 9(3) and (4) of that Schedule);

• “telecommunication services” has the same meaning as in Schedule 4A (see [F2 paragraph 9E(2)] of that Schedule).]

Textual Amendments

F2 Words in Sch. 3BA para. 2(2) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by The Value Added Tax (Place of Supply of Services) (Telecommunication Services) Order 2017 (S.I. 2017/778), arts. 1(1), 7