PART 4 U.K. Saving provision for electronic, telecommunication and broadcasting services: non-Union and Union schemes

Saving provision for electronic, telecommunication and broadcasting services: non-Union scheme U.K.

14.—(1) Schedule 3B continues to apply in relation to supplies made before IP completion day despite its omission by paragraph 86 of Schedule 8 to TCTA 2018 M1 .

(2) To the extent that it continues to apply, Schedule 3B has effect subject to such modifications as may be specified in a notice published by the Commissioners M2 .

Commencement Information

I1 Reg. 14 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

Marginal Citations

M1 Paragraph 86 is not yet in force.

M2 A notice published under these Regulations is available at https://www.gov.uk/guidance/vat-place-of-supply-of-services-notice-741a#sec15. Free of charge hard copies will be available on request from the HMRC helpline on 0300 200 3700 ([phone] for outside the UK enquiries) or by writing to HM Revenue and Customs – VAT Written Enquiries Team, 123 St Vincent Street, Glasgow City, Glasgow, G2 5EA, United Kingdom.