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Finance Act 2014

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This is the original version (as it was originally enacted).

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6(1)Part 1 of the Schedule (registration) is amended as follows.

(2)In paragraph 2 (persons who may be registered)—

(a)in sub-paragraph (6) for “Article 26c” substitute “Section 2 of Chapter 6 of Title XII of the VAT Directive”;

(b)for sub-paragraph (7) substitute—

(7)In this Schedule “the VAT Directive” means Directive 2006/112/EC (Title XII of which is amended by Council Directive 2008/8/EC).

(3)In paragraph 4 (registration request)—

(a)in sub-paragraph (2) for “paragraph 9 below” substitute “Article 58b of Implementing Regulation (EU) No 282/2011”;

(b)for sub-paragraph (5) substitute—

(5)A registration request—

(a)must contain any further information, and any declaration about its contents, that the Commissioners may by regulations require;

(b)must be made by such electronic means, and in such manner, as the Commissioners may direct or may by regulations require.

(4)Omit paragraph 5 (date on which registration takes effect) and the heading before it.

(5)In paragraph 7 (obligation to notify changes)—

(a)omit sub-paragraphs (1) and (2);

(b)in sub-paragraph (3), for “this paragraph” substitute “Article 57h of Implementing Regulation (EU) No 282/2011”.

(6)In paragraph 8 (cancellation of registration)—

(a)in sub-paragraph (1)(e), after “this Schedule” insert “or Implementing Regulation (EU) No 282/2011”;

(b)omit sub-paragraphs (2) and (3).

(7)Omit paragraph 9 (registration after cancellation for persistent default) and the heading before it.

(8)For the title substitute—

NON-UNION SCHEME: REGISTRATION.

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