F2SCHEDULE 4APlace of supply of services: special rules
Part 1General exceptions
F1...broadcasting services
8
(1)
This paragraph applies to a supply of services consisting of the provision of—
F3(a)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b)
radio or television broadcasting services.
F4(2)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(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.