Article 4 Specified services

United Kingdom

(1)

The services referred to in article 3(1) are telecommunication services which enable—

(a)

speech communication instantly or with only a negligible delay between the transmission and the receipt of signals; or

(b)

the transmission of writing, images and sounds or information of any nature when provided in connection with services described in sub-paragraph (a).

(2)

In this article “telecommunication services” has the meaning given by paragraph F19E(2) of Schedule 4A to the Act M1.

Annotations

F1: Word in art. 4(2) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by The Value Added Tax (Place of Supply of Services) (Telecommunication Services) Order 2017 (S.I. 2017/778), arts. 1(1), 8

M1: Schedule 4A was inserted by section 76 of, and paragraphs 1 and 11 of Schedule 36 to, the Finance Act 2009 (c. 10).