SCHEDULES

F1SCHEDULE 3BSupply of electronic services in member States: special accounting scheme

Part 1Registration

Qualifying supplies

3

In this Schedule, “ qualifying supply ” means a supply of electronically supplied services (within the meaning of paragraph 7C of Schedule 5) to a person who—

(a)

belongs in the United Kingdom or another member State, and

(b)

receives those services otherwise than for the purposes of a business carried on by him.