SCHEDULES
F1SCHEDULE 9ZDDistance selling of goods from Northern Ireland: special accounting scheme
PART 4Persons registered under non-UK special accounting schemes
Scheme participants who are also registered under this Act
19
1
A person (“P”) who—
a
is a participant in a non-UK scheme, and
b
is also registered, or required to be registered, under this Act,
is not required to discharge any obligation placed on them as a taxable person, to the extent that the obligation relates to relevant supplies.
2
The reference in sub-paragraph (1) to an obligation placed on P as a taxable person is to an obligation—
a
to which P is subject under or by virtue of this Act, and
b
to which P would not be subject if P was neither registered nor required to be registered under this Act.
3
A supply made by a participant in a non-UK scheme is a “relevant supply” if—
a
the value of the supply must be accounted for in a return required to be made by the participant under that scheme, and
b
the supply is treated as made in the United Kingdom.
4
The Commissioners may by regulations specify cases in relation to which sub-paragraph (1) is not to apply.
5
In section 25(2) (deduction of input tax from output tax by a taxable person) the reference to output tax that is due from the taxable person does not include any VAT that the taxable person is liable under a non-UK scheme to pay to the tax authorities for the administering member State.
Schs. 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