SCHEDULES
F1SCHEDULE 3BAElectronic, telecommunication and broadcasting services: Union scheme
Annotations:
Amendments (Textual)
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.
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