Communications Act 2003 (c. 21)

SCHEDULES

SCHEDULE 17 U.K. Minor and Consequential Amendments

Value Added Tax Act 1994 U.K.

129 (1) The Value Added Tax Act 1994 (c. 23) shall be amended as follows. U.K.

(2) In section 33 (refunds of VAT in certain cases)—

(a) in subsection (3), for paragraph (j) there shall be substituted—

“(j) the appointed news provider referred to in section 280 of the Communications Act 2003; and”;

(b) in subsection (5), for “a nominated” there shall be substituted “ an appointed ”.

(3) In Part 2 of Schedule 9 (exemptions), in Note (1) in Group 12 (fund-raising events by charities etc.), for “a telecommunications system (within the meaning of the Telecommunications Act 1984)” there shall be substituted “ an electronic communications network ”.

Commencement Information

I1 Sch. 17 para. 129(1)(3) in force at 25.7.2003 for specified purposes by S.I. 2003/1900, arts. 1(2), 2(1), Sch. 1 (with art. 3) (as amended by S.I. 2003/3142, art. 1(3))

I2 Sch. 17 para. 129(1) (3) in force at 29.12.2003 in so far as not already in force by S.I. 2003/3142, art. 3(1), Sch. 1 (with art. 11)

I3 Sch. 17 para. 129(2) in force at 29.12.2003 by S.I. 2003/3142, art. 3(1), Sch. 1 (with art. 11)