Value Added Tax Act 1994 (c. 23)

Part I U.K. The charge to tax

Imposition and rate of VAT U.K.

[F1 3A Supply of electronic services in member States: special accounting scheme U.K.

(1) Schedule 3B (scheme enabling persons who supply electronically supplied services in any member State, but who are not established in a member State, to account for and pay VAT in the United Kingdom on those supplies) has effect.

(2) The Treasury may by order amend Schedule 3B.

(3) The power of the Treasury by order to amend Schedule 3B includes power to make such incidental, supplemental, consequential and transitional provision in connection with any amendment of that Schedule as they think fit.]

Textual Amendments

F1 S. 3A inserted (with effect in accordance with s. 23(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 2 para. 2