CHAPTER XIU.K. SPECIAL SCHEMES

[F1SECTION 2 U.K. Special schemes for non-established taxable persons supplying telecommunications services, broadcasting services or electronic services to non-taxable persons (Articles 358 to 369k of Directive 2006/112/EC)

Subsection 1 U.K. Definitions

Article 57a U.K.

For the purposes of this Section, the following definitions shall apply:

(1)

‘ non-Union scheme ’ means the special scheme for telecommunications services, broadcasting services or electronic services supplied by taxable persons not established within the Community provided for in Section 2 of Chapter 6 of Title XII of Directive 2006/112/EC;

(2)

‘ Union scheme ’ means the special scheme for telecommunications services, broadcasting services or electronic services supplied by taxable persons established within the Community but not established in the Member State of consumption provided for in Section 3 of Chapter 6 of Title XII of Directive 2006/112/EC;

(3)

‘ special scheme ’ means the ‘ non-Union scheme ’ and/or the ‘ Union scheme ’ as the context requires;

(4)

‘ taxable person ’ means a taxable person not established within the Community as defined in point (1) of Article 358a of Directive 2006/112/EC, or a taxable person not established in the Member State of consumption, as defined in point (1) of the first paragraph of Article 369a of that Directive.]

Textual Amendments