Value Added Tax Act 1994 Schedule 3B

Part 5 – Supplementary

Schedule 3B, Part 5 provides definitions of key terms used throughout Schedule 3B, which deals with special schemes for VAT on electronically supplied services.

• This part sets out the meanings of important terms used in the Schedule 3B special scheme provisions.
• Defined terms include references to EU VAT directives (the 1977 VAT Directive and the 2002 VAT Directive) and the Implementing Regulation.
• The term "qualifying supply" is defined, identifying the types of supply that fall within the scope of the special scheme.
• Other key definitions include "special scheme" (referring to the simplified VAT accounting arrangements) and "UK VAT" (meaning VAT charged under UK law).