Schedule 4A, Part 2, paragraph 9E

This paragraph applies to a supply of services to a relevant business person consisting of the provision of telecommunication services. In this Schedule “telecommunication services” means 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 related transfer or assignment of the right to use capacity for such transmission, emission or reception, and the provision of access to global information networks. Where— the supply is to be treated to that extent as made outside the United Kingdom. a supply of services to which this paragraph applies would otherwise be treated as made in the United Kingdom, and the services are to any extent effectively used and enjoyed outside the United Kingdom, Where— the supply is to be treated to that extent as made in the United Kingdom. a supply of services to which this paragraph applies would otherwise be treated as made outside the United Kingdom, and the services are to any extent effectively used and enjoyed in the United Kingdom,

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