SCHEDULES
F1SCHEDULE 3BSupply of electronic services in member States: special accounting scheme
Annotations:
Amendments (Textual)
Part 4 Application of provisions relating to VAT
VAT representatives
19
Section 48(1) ( VAT representatives) does not permit the Commissioners to direct a participant in the special scheme to appoint a VAT representative.
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