Value Added Tax Act 1994 (c. 23)

SCHEDULES

SCHEDULE 5 U.K. Services supplied where received

[F1 7A U.K. Telecommunications services, that is to say 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.]

Textual Amendments

F1 Sch. 5 para. 7A substituted (with application in accordance with art. 1 of the amending S.I.) by Value Added Tax (Reverse Charge) (Amendment) Order 2003 (S.I. 2003/863), art. 2(2)