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

Extension of non-Union scheme to broadcasting and telecommunication services

5 For the title of the Schedule substitute—

“ELECTRONIC, TELECOMMUNICATION AND BROADCASTING SERVICES: NON-UNION SCHEME”.