(1) For the purpose of applying section 34, every person registered for value-added tax is a taxable person.

(2) In section 34(c) a supply of services connected with immovable goods includes -

(a) a supply of services by experts or estate agents,

(b) a provision of accommodation in a hotel or guesthouse or in an establishment having a similar function, or in a holiday camp or a site developed for use as a camping site,

(ba) the supply of telecommunications services, radio or television broadcasting services or electronically supplied services, together with the provision of accommodation of the kind specified in paragraph (b), where the supply is by the provider of that accommodation acting in his or her own name, and

(c) a supply of services involving the preparation and co-ordination of construction work (including a supply of services of architects and of persons who provide on-site supervision).