SCHEDULES

SCHEDULE 22Supplies of electronic, broadcasting and telecommunication services: special accounting schemes

PART 1Union scheme

Power to amend provisions about the Union scheme

2

In section 3A of VATA 1994 (supply of electronic services in member States: special accounting scheme)—

(a)

in subsection (2), after “3B” insert “ or 3BA ”;

(b)

in subsection (3), for “Schedule 3B” substitute “ Schedules 3B and 3BA ”.