SCHEDULES

F1SCHEDULE 4APlace of supply of services: special rules

Part 3Exceptions relating to supplies not made to relevant business person

Electronically supplied, telecommunication and broadcasting services

F215

(1)

A supply to a person who is not a relevant business person of services to which this paragraph applies is to be treated as made in the country in which the recipient belongs (but see paragraph 8).

(2)

This paragraph applies to-

(a)

electronically supplied services (as to the meaning of which see paragraph 9(3) and (4)),

(b)

telecommunication services (as to the meaning of which see paragraph 8(2)), and

(c)

radio and television broadcasting services.