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Schedule 4A, Part 2, paragraph 9(3)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

Examples of what are electronically supplied services for the purposes of this Schedule include— website supply, web-hosting and distance maintenance of programmes and equipment, the supply of software and the updating of software, the supply of images, text and information, and the making available of databases, the supply of music, films and games (including games of chance and gambling games), the supply of political, cultural, artistic, sporting, scientific, educational or entertainment broadcasts (including broadcasts of events), and the supply of distance teaching.

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Source: legislation.gov.uk · retrieved 2026-07-28