Finance Act 2014 (c. 26)

SCHEDULES

SCHEDULE 22 Supplies of electronic, broadcasting and telecommunication services: special accounting schemes

PART 2 Non-Union scheme: amendments of Schedule 3B to VATA 1994

Introduction

3 Schedule 3B to VATA 1994 (supply of electronic services in member States: special accounting scheme) is amended in accordance with paragraphs 4 to 10.