Commissioners for Revenue and Customs Act 2005 (c. 11)

SCHEDULES

SCHEDULE 4 Consequential Amendments, &c.

Value Added Tax Act 1994 (c. 23)

55 In Schedule 3B (supply of electronic services in member States) for paragraph 21(1)(b) substitute—

“(b) section 44 of the Commissioners for Revenue and Customs Act 2005,”.