Value Added Tax Act 1994 (c. 23)

SCHEDULES

[F1 SCHEDULE 3B U.K. [F2 Electronic, telecommunication and broadcasting services: non-union scheme]

Textual Amendments

F1 Sch. 3B inserted (with effect in accordance with s. 23(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 2 para. 4

F2 Sch. 3B title substituted (with effect in accordance with Sch. 22 paras. 23, 25 of the amending Act) by Finance Act 2014 (c. 26), Sch. 22 para. 5

Part 1 U.K. [F3 Non-union scheme: registration]

Textual Amendments

F3 Sch. 3B Pt. 1 title substituted (with effect in accordance with Sch. 22 paras. 23, 25 of the amending Act) by Finance Act 2014 (c. 26), Sch. 22 para. 6(8)

Qualifying supplies U.K.

[F4 3 (1) In this Schedule “qualifying supply” means a supply of electronically supplied services, telecommunication services or broadcasting services to a person who— U.K.

(a) belongs in the United Kingdom or another member State, and

(b) is not a relevant business person.

(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 paragraph 8(2) of that Schedule).]]

Textual Amendments

F4 Sch. 3B para. 3 substituted (with effect in accordance with Sch. 22 paras. 23, 25 of the amending Act) by Finance Act 2014 (c. 26), Sch. 22 para. 4