12(1)Section 3A (supply of electronic services in member States: special accounting scheme) is amended as follows.
(2)In subsection (1), after “services” insert “, telecommunication services or broadcasting services”.
(3)After subsection (1) insert—
“(1A)Schedule 3BA—
(a)establishes a special accounting scheme for use by persons established in the UK and supplying electronically supplied services, telecommunication services or broadcasting services in other member States, and
(b)makes provision about corresponding schemes in other member States.”
(4)For the heading substitute “Supplies of electronic, telecommunication and broadcasting services: special accounting schemes.”