SCHEDULES

[F1 SCHEDULE 3B U.K. Supply of electronic services in member States: special accounting 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

Part 4 U.K. Application of provisions relating to VAT

VAT representatives U.K.

19 U.K. Section 48(1) ( VAT representatives) does not permit the Commissioners to direct a participant in the special scheme to appoint a VAT representative. ]