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

[F3 PART 3 U.K. Special schemes: collection etc of UK VAT

Textual Amendments

F3 Sch. 3B Pt. 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. 8

Set-offs U.K.

16N U.K. Where a participant in a special scheme is liable to pay UKVAT to the tax authorities for the administering member State in accordance with the scheme, the UKVAT is regarded for the purposes of section 130(6) of the Finance Act 2008 (set-off: England, Wales and Northern Ireland) as payable to the Commissioners.]]