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Schedule 4A, Part 3, paragraph 15(2)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

This paragraph applies to- electronically supplied services (as to the meaning of which see paragraph 9(3) and (4)), telecommunication services (as to the meaning of which see paragraph 9E(2), and radio and television broadcasting services.

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