xmlns:atom="http://www.w3.org/2005/Atom"
7. In paragraph 2(2) (meaning of “scheme services”) in Part 1 (introduction) of Schedule 3BA (electronic, telecommunication and broadcasting services: union scheme) to the Value Added Tax Act 1994(1) for “paragraph 8(2)” substitute “paragraph 9E(2)”.
Schedule 3BA was inserted by paragraph 1 of Schedule 22 to the Finance Act 2014.