SCHEDULES

SCHEDULE 2Supply of electronic services in member States: VAT special accounting scheme

Persons registered under Schedule 1

3In Schedule 1 (registration in respect of taxable supplies) in paragraph 13 (cancellation of registration) at the end insert—

“(8)This paragraph is subject to paragraph 18 of Schedule 3B (cancellation of registration under this Schedule of persons seeking to be registered under that Schedule, etc).”.