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SCHEDULES

[F1SCHEDULE 9ZDU.K.Distance selling of goods from Northern Ireland: special accounting scheme

Textual Amendments

F1Schs. 9ZD-9ZF inserted (10.6.2021 for specified purposes, 1.7.2021 for specified purposes, 1.3.2024 for specified purposes) by Finance Act 2021 (c. 26), s. 95(6)(a), Sch. 18 para. 6; S.I. 2021/770, regs. 3, 4 (with regs. 5-7); S.I. 2024/130, regs. 3, 4

PART 5U.K.Collection of F2...UK VAT

Textual Amendments

Interest in certain cases of official errorU.K.

30(1)Section 78 (interest in certain cases of official error) applies as follows in relation to a case where, due to an error on the part of the Commissioners—U.K.

(a)a person has accounted under a non-UK scheme for an amount by way of UK VAT that was not UK VAT due from the person, and as a result the Commissioners are liable under paragraph 31 to pay (or repay) an amount to the person, F3...

(b)(in a case not falling within paragraph (a)), a person has paid, in accordance with an obligation under a non-UK scheme, an amount by way of UK VAT that was not UK VAT due from the person and which the Commissioners are in consequence liable to repay to the person [F4, or

(c)a person has paid, in accordance with this Schedule, an amount by way of UK VAT that was not UK VAT due from the person and which the Commissioners are in consequence liable to repay to the person.]

(2)Section 78 has effect as if the condition in section 78(1)(a) were met in relation to that person.

[F5(3)In the application of section 78 as a result of this paragraph, section 78(12)(b) is to be read as providing that—

(a)in a case within sub-paragraph (1)(a) or (b), any reference in that section to a return is to a return required to be made under a non-UK scheme;

(b)in a case within sub-paragraph (1)(c), any reference in that section to a return is to a return required to be made under this Schedule.]

(4)In section 78, as it applies as a result of this paragraph, “output tax” has the meaning that expression would have if the reference in section 24(2) to a “taxable person” were to a “person”.]

Textual Amendments