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”.