SCHEDULES
F1SCHEDULE 9ZDDistance selling of goods from Northern Ireland: special accounting scheme
Annotations:
Amendments (Textual)
PART 4Persons registered under non-UK special accounting schemes
Meaning of “a non-UK scheme”
16
1
In this Schedule “a non-UK scheme” means any provision of the law of a member State which implements Section 3 of Chapter 6 of Title XII of the VAT Directive.
2
In relation to a non-UK scheme, references to the “administering member State” are to the member State under whose law the scheme is established.
Schs. 9ZD-9ZF inserted (10.6.2021 for specified purposes, 1.7.2021 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)