The Value Added Tax (Place of Supply of Services) (Telecommunication Services) Order 2017 No. 778

Amendment of Schedule 4A to the Value Added Tax Act 1994

2.  In Part 1 (general exceptions) of Schedule 4A to the Value Added Tax Act 1994(1) (place of supply of services: special rules)—

(a) in the heading to paragraph 8 omit “Telecommunication and”;

(b) in paragraph 8(1) omit paragraph (a); and

(c) omit paragraph 8(2).

(1)

Schedule 4A was both inserted and amended from a later date by Schedule 36 to the Finance Act 2009; see paragraphs 1, 11, 15 and 17 of Schedule 36, as read with the definition of “VATA 1994” in section 126(1) of that Act. Further amendments have been made by S.I. 2010/3017, 2011/1043, 2012/2787, 2014/2726 and 2016/726.