Amendment to Part 3 of Schedule 4A to the Value Added Tax Act 19943
1
For paragraph 15 (electronic services), substitute—
15
1
A supply to a person who is not a relevant business person of services to which this paragraph applies is to be treated as made in the country in which the recipient belongs (but see paragraph 8).
2
This paragraph applies to-
a
electronically supplied services (as to the meaning of which see paragraph 9(3) and (4)),
b
telecommunication services (as to the meaning of which see paragraph 8(2)), and
c
radio and television broadcasting services.
2
For the heading before paragraph 15, substitute “Electronically supplied, telecommunication and broadcasting services”.