Part I U.K. The charge to tax

Imposition and rate of VAT U.K.

[F1 3A [F2 Supplies of electronic, telecommunication and broadcasting services: special accounting schemes] U.K.

(1) Schedule 3B (scheme enabling persons who supply electronically supplied services[F3 , telecommunication services or broadcasting 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.

[F4 (1A) Schedule 3BA—

(a) establishes a special accounting scheme for use by persons established in the UK and supplying electronically supplied services, telecommunication services or broadcasting services in other member States, and

(b) makes provision about corresponding schemes in other member States.]

(2) The Treasury may by order amend Schedule 3B [F5 or 3BA].

(3) The power of the Treasury by order to amend [F6 Schedules 3B and 3BA] 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

F2 S. 3A heading substituted (with effect in accordance with Sch. 22 para. 23 of the amending Act) by Finance Act 2014 (c. 26), Sch. 22 para. 12(4)

F3 Words in s. 3A(1) inserted (with effect in accordance with Sch. 22 para. 23 of the amending Act) by Finance Act 2014 (c. 26), Sch. 22 para. 12(2)

F4 S. 3A(1A) inserted (with effect in accordance with Sch. 22 para. 23 of the amending Act) by Finance Act 2014 (c. 26), Sch. 22 para. 12(3)

F5 Words in s. 3A(2) inserted (with effect in accordance with Sch. 22 para. 23 of the amending Act) by Finance Act 2014 (c. 26), Sch. 22 para. 2(a)

F6 Words in s. 3A(3) substituted (with effect in accordance with Sch. 22 para. 23 of the amending Act) by Finance Act 2014 (c. 26), Sch. 22 para. 2(b)