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

VATA 1994
Value Added Tax Act 1994 · United Kingdom

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.

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