SCHEDULES

F1SCHEDULE 3BAElectronic, telecommunication and broadcasting services: Union scheme

Annotations:
Amendments (Textual)
F1

Sch. 3BA inserted (with effect in accordance with Sch. 22 paras. 23, 24 of the amending Act) by Finance Act 2014 (c. 26), Sch. 22 para. 1

PART 3Union scheme: liability, returns, payment etc

Amounts required to be paid to other member States

13

Section 44 of the Commissioners for Revenue and Customs Act 2005 (requirement to pay receipts into the Consolidated Fund) does not apply to any money received for or on account of VAT that is required to be paid to another member State under Article 46 of Council Regulation (EU) No 904/2010.