Consequential amendments to the Value Added Tax Act 1994
This section has no associated Explanatory Memorandum
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)”.
(1)
Schedule 3BA was inserted by paragraph 1 of Schedule 22 to the Finance Act 2014.