Finance Act 2014 (c. 26)

SCHEDULES

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

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

Extension of non-Union scheme to broadcasting and telecommunication services U.K.

4 U.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).”

5 U.K. For the title of the Schedule substitute— “ ELECTRONIC, TELECOMMUNICATION AND BROADCASTING SERVICES: NON-UNION SCHEME ”.