[F17CU.K.Electronically supplied services, for example—
(a)website supply, web-hosting and distance maintenance of programmes and equipment;
(b)the supply of software and the updating of software;
(c)the supply of images, text and information, and the making available of databases;
(d)the supply of music, films and games (including games of chance and gambling games);
(e)the supply of political, cultural, artistic, sporting, scientific and entertainment broadcasts (including broadcasts of events);
(f)the supply of distance teaching.
But where the supplier of a service and his customer communicate via electronic mail, this shall not of itself mean that the service performed is an electronically supplied service.]
Textual Amendments
F1Sch. 5 paras. 7B-7C inserted (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(3)