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Finance Act 2003
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- UK Public General Acts
- 2003 c. 14
- SCHEDULE 2
- Insertion of new section...
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Changes over time for: Cross Heading: Insertion of new section 3A
Version Superseded: 31/12/2020
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- 10/07/2003- Amendment
- 10/07/2003
Point in time - 31/12/2020- Amendment
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Finance Act 2003, Cross Heading: Insertion of new section 3A is up to date with all changes known to be in force on or before 20 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Insertion of new section 3AU.K.
2U.K.After section 3 insert—
“3ASupply of electronic services in member States: special accounting scheme
(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.”.
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