SCHEDULES

SCHEDULE 28E+W+S+N.I.Non-established taxable persons

Other amendments of VATA 1994E+W+S+N.I.

2VATA 1994 is amended as follows.

3In section 7 (place of supply of goods), in subsection (4)(c)(ii), after “Schedule 1” insert “ or 1A ”.

4In section 54 (farmers etc), in subsection (2), after “Schedule 1” insert “ or is, has become or has ceased to be liable to be registered under Schedule 1A ”.

5In section 55 (customers to account for tax on supplies of gold etc), in subsection (1)—

(a)for “Schedule 1” substitute “ Schedules 1 and 1A ”, and

(b)for “that Schedule” substitute “ Schedule 1 ”.

6In section 55A (customers to account for tax on supplies of goods or services of a kind used in missing trader intra-community fraud), in subsection (3), for “Schedule 1” substitute “ Schedules 1 and 1A ”.

7In section 69 (breaches of regulatory provisions), in subsection (1)(a), after “Schedule 1,” insert “ paragraph 7 of Schedule 1A, ”.

8In section 73 (failure to make returns etc), in subsection (3)(b), after “Schedule 1,” insert “ paragraph 9 or 11 of Schedule 1A, ”.

9In section 74 (interest on VAT recovered or recoverable by assessment), in subsection (1)(c), after “Schedule 1,” insert “ under paragraph 13 of Schedule 1A, ”.

10In section 77 (assessments: time limits and supplementary assessments), in subsection (4C), after paragraph (a) insert—

(aa)paragraph 5, 6 or 13(3) of Schedule 1A,.

11(1)Paragraph 1 of Schedule 1 (registration in respect of taxable supplies) is amended as follows.E+W+S+N.I.

(2)In sub-paragraph (1)—

(a)in paragraph (a), after “if” insert “ the person is UK-established and ”, and

(b)in paragraph (b), after “if” insert “ the person is UK-established and ”.

(3)In sub-paragraph (2), for “and the transferee is not registered under this Act at the time of the transfer” substitute “ , the transferee is UK-established at the time of the transfer and the transferee is not registered under this Act at that time ”.

(4)After sub-paragraph (2) insert—

(2A)In determining the value of a person's supplies for the purposes of sub-paragraph (1)(a) or (2)(a), supplies are to be taken into account (subject to sub-paragraphs (3) to (7)) whether or not the person was UK-established when they were made.

(5)In sub-paragraph (4)(a), after “below,” insert “ paragraph 11 of Schedule 1A, ”.

(6)In sub-paragraph (5), after “below,” insert “ paragraph 11 of Schedule 1A, ”.

(7)At the end insert—

(10)A person is “UK-established” if the person has a business establishment, or some other fixed establishment, in the United Kingdom in relation to a business carried on by the person.

12In paragraph 3 of that Schedule, at the end of paragraph (b) insert ; or

(c)is not at that time UK-established (see paragraph 1(10)).

13Accordingly, in the heading of that Schedule, at the end insert : uk establishment.

14In paragraph 1 of Schedule 2 (registration in respect of supplies from other member States)—

(a)in sub-paragraph (1)(b), after “Schedule 1” insert “ or 1A ”, and

(b)in sub-paragraph (4), after “Schedule 1,” insert “ paragraph 11 of Schedule 1A, ”.

15In paragraph 1 of Schedule 3 (registration in respect of acquisitions from other member States)—

(a)in sub-paragraph (1)(b), after “Schedule 1” insert “ , 1A ”, and

(b)in sub-paragraph (3), after “Schedule 1,” insert “ paragraph 11 of Schedule 1A, ”.

16In paragraph 1 of Schedule 3A (registration in respect of disposals of assets for which a VAT repayment is claimed)—

(a)in sub-paragraph (1), after “Schedule 1,” insert “ 1A, ”, and

(b)in sub-paragraph (2), after “Schedule 1,” insert “ paragraph 11 of Schedule 1A, ”.

17In paragraph 18 of Schedule 3B (supply of electronic services in member States: special accounting scheme)—

(a)after “Schedule 1”, in the first place it occurs, insert “ or 1A ”, and

(b)after “Schedule 1”, in the second place it occurs, insert “ or, as the case may be, 1A ”.