SCHEDULES

F1SCHEDULE 3BF3Electronic, telecommunication and broadcasting services: non-union scheme

Annotations:
Amendments (Textual)
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

F3

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 1F4Non-union scheme: registration

Annotations:
Amendments (Textual)
F4

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

F23

1

In this Schedule “qualifying supply” means a supply of electronically supplied services, telecommunication services or broadcasting services to a person who—

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 F5paragraph 9E(2) of that Schedule).