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SCHEDULES

SCHEDULE 17Minor and Consequential Amendments

Value Added Tax Act 1994

129

I2I11

The Value Added Tax Act 1994 (c. 23) shall be amended as follows.

I32

In section 33 (refunds of VAT in certain cases)—

a

in subsection (3), for paragraph (j) there shall be substituted—

j

the appointed news provider referred to in section 280 of the Communications Act 2003; and

b

in subsection (5), for “a nominated” there shall be substituted “ an appointed ”.

I2I13

In Part 2 of Schedule 9 (exemptions), in Note (1) in Group 12 (fund-raising events by charities etc.), for “a telecommunications system (within the meaning of the Telecommunications Act 1984)” there shall be substituted “ an electronic communications network ”.