Textual Amendments
F1Sch. 3B inserted (with effect in accordance with s. 23(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 2 para. 4
F2Sch. 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
Textual Amendments
F3Sch. 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)
[F43(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 [F5paragraph 9E(2)] of that Schedule).]]
Textual Amendments
F4Sch. 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
F5Words in Sch. 3B para. 3(2) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by The Value Added Tax (Place of Supply of Services) (Telecommunication Services) Order 2017 (S.I. 2017/778), arts. 1(1), 6