SCHEDULES

SCHEDULE 22Supplies of electronic, broadcasting and telecommunication services: special accounting schemes

PART 1Union scheme

2Power to amend provisions about the Union scheme

In section 3A of VATA 1994 (supply of electronic services in member States: special accounting scheme)—

a

in subsection (2), after “3B” insert “or 3BA”;

b

in subsection (3), for “Schedule 3B” substitute “Schedules 3B and 3BA”.