# Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (recast), Division (4): Point (4) of Annex II to Directive 2006/112/EC:

Extent: E+W+S+N.I.

(a) Accessing or downloading of music on to computers and mobile phones;
(b) accessing or downloading of jingles, excerpts, ringtones, or other sounds;
(c) accessing or downloading of films;
(d) downloading of games on to computers and mobile phones;
(e) accessing automated online games which are dependent on the Internet, or other similar electronic networks, where players are geographically remote from one another;
(f) receiving radio or television programmes distributed via a radio or television network, the internet or similar electronic network for listening to or viewing programmes at the moment chosen by the user and at the user’s individual request on the basis of a catalogue of programmes selected by the media service provider such as TV or video on demand;
(g) receiving radio or television programmes distributed via the internet or similar electronic network (IP streaming) unless they are broadcast simultaneous to their being transmitted or retransmitted over a radio and television network;
(h) the supply of audio and audiovisual content via communications networks which is not provided by and under the editorial responsibility of a media service provider;
(i) the onward supply of the audio and audiovisual output of a media service provider via communications networks by someone other than the media service provider.

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Source: https://www.legislation.gov.uk/eur/2011/282/annex/I/division/4 (the official version)
Page: https://openlegislation.uk/eu-regulation-2011-282/annex-I/division-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.