SCHEDULES

F1SCHEDULE 9ZDDistance selling of goods from Northern Ireland: special accounting scheme

Annotations:
Amendments (Textual)
F1

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)

PART 5Collection of F2...UK VAT

Annotations:
Amendments (Textual)

Assessments: general modifications of section 73

22

1

For the purposes of this Schedule, section 73 (failure to make returns etc) is to be read as if—

a

the reference in subsection (1) of that section to returns required under this Act included relevant non-UK returns, F3...

b

references in that section to a prescribed accounting period included a tax period F4, and

c

references in that section to a VAT credit included a repayment to persons who are not taxable persons of an amount of VAT paid under and in accordance with this Schedule.

2

See also the modifications in paragraph 23.

3

In this Schedule “relevant non-UK return” means a non-UK return (see paragraph 38(1)) that is required to be made (wholly or partly) in respect of scheme supplies that are treated as made in the United Kingdom.