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    <title>Modification of Act</title>
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    <description>Taxation of broadcasting services is extended to include programme selection, scheduling or presentation intended for public listening or viewing, and treats foreign-headquartered broadcasting agencies as covered where their branches, subsidiaries, representatives, agents or persons acting on their behalf sell time slots, obtain sponsorships or collect broadcasting charges in the jurisdiction; broadcasts received and intended for public consumption are taxable even if encryption or satellite beaming occurred outside the jurisdiction.</description>
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      <description>Taxation of broadcasting services is extended to include programme selection, scheduling or presentation intended for public listening or viewing, and treats foreign-headquartered broadcasting agencies as covered where their branches, subsidiaries, representatives, agents or persons acting on their behalf sell time slots, obtain sponsorships or collect broadcasting charges in the jurisdiction; broadcasts received and intended for public consumption are taxable even if encryption or satellite beaming occurred outside the jurisdiction.</description>
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