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”.