SCHEDULES
F1SCHEDULE 3BSupply of electronic services in member States: special accounting scheme
Annotations:
Amendments (Textual)
Part 4 Application of provisions relating to VAT
Registration under this Act
17
Notwithstanding any provision in this Act to the contrary, a participant in the special scheme is not required to be registered under this Act by virtue of making qualifying supplies.
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