http://www.legislation.gov.uk/ukpga/2003/21/schedule/17/paragraph/129Communications Act 2003An Act to confer functions on the Office of Communications; to make provision about the regulation of the provision of electronic communications networks and services and of the use of the electro-magnetic spectrum; to make provision about the regulation of broadcasting and of the provision of television and radio services; to make provision about mergers involving newspaper and other media enterprises and, in that connection, to amend the Enterprise Act 2002; and for connected purposes.texttext/xmlenStatute Law Database2026-05-01Expert Participation2026-04-06 SCHEDULESSCHEDULE 17Minor and Consequential Amendments<Emphasis>Value Added Tax Act 1994</Emphasis>1291The Value Added Tax Act 1994 (c. 23) shall be amended as follows.2In section 33 (refunds of VAT in certain cases)—ain subsection (3), for paragraph (j) there shall be substituted—jthe appointed news provider referred to in section 280 of the Communications Act 2003; and;bin subsection (5), for “a nominated” there shall be substituted “ an appointed ”.3In Part 2 of Schedule 9 (exemptions), in Note (1) in Group 12 (fund-raising events by charities etc.), for “a telecommunications system (within the meaning of the Telecommunications Act 1984)” there shall be substituted “ an electronic communications network ”.Sch. 17 para. 129(1) (3) in force at 29.12.2003 in so far as not already in force by S.I. 2003/3142, art. 3(1), Sch. 1 (with art. 11)Sch. 17 para. 129(1)(3) in force at 25.7.2003 for specified purposes by S.I. 2003/1900, arts. 1(2), 2(1), Sch. 1 (with art. 3) (as amended by S.I. 2003/3142, art. 1(3))Sch. 17 para. 129(2) in force at 29.12.2003 by S.I. 2003/3142, art. 3(1), Sch. 1 (with art. 11)