- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
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2.—(1) Schedule 5 to the Value Added Tax Act 1994(1) is amended as follows.
(2) For paragraph 7(a)(2) substitute:
“7A Telecommunications services, that is to say services relating to the transmission, emission or reception of signals, writing, images and sounds or information of any nature by wire, radio, optical or other electromagnetic systems, including—
(a)the related transfer or assignment of the right to use capacity for such transmission, emission or reception, and
(b)the provision of access to global information networks.”
(3) After paragraph 7A insert—
“7B Radio and television broadcasting services.
7C 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.”
(4) In paragraph 8 for “paragraphs 1 to 7A” substitute “paragraphs 1 to 7C”.
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