http://www.legislation.gov.uk/eudr/2002/38/adoptedCouncil Directive 2002/38/EC of 7 May 2002 amending and amending temporarily Directive 77/388/EEC as regards the value added tax arrangements applicable to radio and television broadcasting services and certain electronically supplied services (repealed)Council Directive 2002/38/EC (repealed)enQueen's Printer of Acts of Parliament2019-09-12