SCHEDULES
SCHEDULE 22Supplies of electronic, broadcasting and telecommunication services: special accounting schemes
PART 2Non-Union scheme: amendments of Schedule 3B to VATA 1994
7Consequential and other amendments
1
Part 2 of the Schedule (obligations following registration, etc) is amended as follows.
2
In paragraph 10 (liability for VAT)—
a
in sub-paragraph (2), at the end insert “(and the VAT is to be paid without any deduction of VAT pursuant to Article 168 of Directive 2006/112/EC)”;
b
in sub-paragraph (3), omit “that would have been” and for the words from “if the person” to the end substitute “(see paragraph 17(2))”;
c
in sub-paragraph (4), omit “that would have been” and the words from “if the person” to the end;
d
in sub-paragraph (5) omit paragraph (b) and the “and” before it.
3
In paragraph 11 (obligation to submit special accounting returns)—
a
in sub-paragraph (1), for “Controller” substitute “Commissioners”;
b
omit sub-paragraphs (3) to (7).
4
In paragraph 12 (further obligations with respect to special accounting returns)—
a
in sub-paragraph (1), for the words from “must” to the end substitute “is to be made out in sterling”;
b
in sub-paragraph (3), for “Controller” substitute “Commissioners”.
5
In paragraph 13 (payment of VAT), in sub-paragraph (1), for the words from “at” to “respect of” substitute “by the deadline for submitting the return, pay to the Commissioners the amount of VAT that the person is liable, in accordance with paragraph 10, to pay on qualifying supplies treated as made by the person in”.
6
In paragraph 15 (Commissioners’ power to request production of records), in sub-paragraph (2)(b), for “Article 26c” substitute “Section 2 of Chapter 6 of Title XII of the VAT Directive”.
7
After paragraph 15 insert—
15A
Section 44 of the Commissioners for Revenue and Customs Act 2005 (requirement to pay receipts into the Consolidated Fund) does not apply to any money received for or on account of VAT that is required to be paid to another member State under Article 46 of Council Regulation (EU) No 904/2010.
8
For the title substitute—
NON-UNION SCHEME: LIABILITY, RETURNS, PAYMENT ETC