F1SCHEDULE 4APlace of supply of services: special rules
Part 1General exceptions
Telecommunication and broadcasting services
8
(1)
This paragraph applies to a supply of services consisting of the provision of—
(a)
telecommunication services, or
(b)
radio or television broadcasting services.
(2)
In this Schedule “telecommunication services” means services relating to the transmission, emission or reception of signals, writing, images and sounds or information of any nature by wire, radio, optical or other electromagnetic systems, including—
(a)
the related transfer or assignment of the right to use capacity for such transmission, emission or reception, and
(b)
the provision of access to global information networks.
(3)
Where—
(a)
a supply of services to which this paragraph applies would otherwise be treated as made in the United Kingdom, and
(b)
the services are to any extent effectively used and enjoyed in a country which is not a member State,
the supply is to be treated to that extent as made in that country.
(4)
Where—
(a)
a supply of services to which this paragraph applies would otherwise be treated as made in a country which is not a member State, and
(b)
the services are to any extent effectively used and enjoyed in the United Kingdom,
the supply is to be treated to that extent as made in the United Kingdom.