Section 16(5)

After sub-paragraph (c) (and before the words “and in this paragraph”) insert— a supply of communications services by a person who carries on a business which includes giving such supplies; a supply of goods or services mentioned in paragraph (3A) by a person who carries on a business which includes giving such supplies, where the supply is for the purpose of enabling or facilitating anything to be done by electronic means;

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Source: legislation.gov.uk · retrieved 2026-09-04