SCHEDULES
F1SCHEDULE 4APlace of supply of services: special rules
Part 1General exceptions
F4...broadcasting services
Words in Sch. 4A para. 8 heading omitted (with effect in accordance with art. 1(2) of the amending S.I.) by virtue of The Value Added Tax (Place of Supply of Services) (Telecommunication Services) Order 2017 (S.I. 2017/778), arts. 1(1), 2(a)
8
1
This paragraph applies to a supply of services consisting of the provision of—
F2a
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b
radio or television broadcasting services.
F32
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
Where—
a
a supply of services to which this paragraph applies would otherwise be treated as made in the United Kingdom, and
b
the services are to any extent effectively used and enjoyed F5outside the United Kingdom,
the supply is to be treated to that extent as made F6outside the United Kingdom.
4
Where—
a
a supply of services to which this paragraph applies would otherwise be treated as made F7outside the United Kingdom, and
b
the services are to any extent effectively used and enjoyed in the United Kingdom,
the supply is to be treated to that extent as made in the United Kingdom.
Sch. 4A inserted (with effect in accordance with Sch. 36 para. 14(3) of the amending Act) by Finance Act 2009 (c. 10), Sch. 36 para. 11 (with Sch. 36 para. 19)