Value Added Tax Act 1994

Valid from 30/06/1997

[F17AU.K.Telecommunications services, that is to say services relating to the transmission, emission or reception of signals, writing, images and sounds or information of any nature by wire, radio, optical or other electromagnetic systems, including the transfer or assignment of the right to use capacity for such transmission, emission or reception.]

Textual Amendments

F1Sch. 5 para. 7A inserted (30.6.1997 with effect as mentioned in art. 1 of the amending S.I.) by S.I. 1997/1523, arts. 1, 3(2)