This section has no associated Explanatory Notes
4U.K.For paragraph 3 (qualifying supplies) substitute—
“3(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).”