SCHEDULES

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

PART 2Non-Union scheme: amendments of Schedule 3B to VATA 1994

Extension of non-Union scheme to broadcasting and telecommunication services

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For paragraph 3 (qualifying supplies) substitute—

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1

In this Schedule “qualifying supply” means a supply of electronically supplied services, telecommunication services or broadcasting services to a person who—

a

belongs in the United Kingdom or another member State, and

b

is not a relevant business person.

2

In sub-paragraph (1)—

  • “broadcasting services” means radio and television broadcasting services;

  • “electronically supplied services” has the same meaning as in Schedule 4A (see paragraph 9(3) and (4) of that Schedule);

  • “telecommunication services” has the same meaning as in Schedule 4A (see paragraph 8(2) of that Schedule).