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SCHEDULES

SCHEDULE 5U.K. Services supplied where received

[F17CU.K.Electronically supplied services, for example—

(a)website supply, web-hosting and distance maintenance of programmes and equipment;

(b)the supply of software and the updating of software;

(c)the supply of images, text and information, and the making available of databases;

(d)the supply of music, films and games (including games of chance and gambling games);

(e)the supply of political, cultural, artistic, sporting, scientific and entertainment broadcasts (including broadcasts of events);

(f)the supply of distance teaching.

But where the supplier of a service and his customer communicate via electronic mail, this shall not of itself mean that the service performed is an electronically supplied service.]

Textual Amendments

F1Sch. 5 paras. 7B-7C inserted (with application in accordance with art. 1 of the amending S.I.) by Value Added Tax (Reverse Charge) (Amendment) Order 2003 (S.I. 2003/863), art. 2(3)