INTRODUCTION

3  Schedule 3B to VATA 1994 (supply of electronic services in member States: special accounting scheme) is amended in accordance with paragraphs 4 to 10.

EXTENSION OF NON-UNION SCHEME TO BROADCASTING AND TELECOMMUNICATION SERVICES

4  [Substitutes VATA 1994, Sch. 3B(3).]

5  [Substitutes title to VATA 1994, Sch. 3B.]

CONSEQUENTIAL AND OTHER AMENDMENTS

6(1)  Part 1 of the Schedule (registration) is amended as follows.

6(2)  In paragraph 2 (persons who may be registered)–

6(3)  In paragraph 4 (registration request)–

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