This paragraph covers the special place of supply rules that apply to broadcasting, telecommunications and electronically supplied services (often referred to collectively as 'BTE services').
For an overview of the place of supply of services rules more broadly, see V3.181.
For other intangible services supplied to non-taxable persons, see V3.193.
Place of supply of BTE services to non-taxable persons—UK legislation
The general rule for the place of supply of services in VATA 1994, s 7A is varied in respect of broadcasting, telecommunication and electronically supplied services (BTE services) supplied to non-taxable persons by VATA 1994, Sch 4A, paras 8 and 15.
Place of supply of BTE services—UK legislation
Under VATA 1994, Sch 4A, para 15, the place of supply of electronically supplied services, telecommunication services, and radio and television broadcasting services
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