De-registration in the UK regarding electronically supplied services may arise under:

(a)VATA 1994, Sch. 3B, which is the ‘non-Union scheme’ and applies to non-EU persons who supply electronically-supplied services to private individuals or non-business organisations in the UK; or

(b)from 1 January 2015 VATA 1994, Sch. 3BA, which is the ‘Union scheme’ as inserted from 1 January 2015 by FA 2014, s. 103 and Sch. 22, which is used by certain persons established in the UK who make supplies of electronically supplied, telecommunication or broadcasting services that are treated as made in other member states (¶13-500).

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