SCHEDULES
F1SCHEDULE 9ZEDistance selling of goods imported to Northern Ireland: special accounting scheme
PART 6Supplementary provision
Registration under this Act
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1
Notwithstanding any provision in this Act to the contrary (apart from paragraph 1(1A) of Schedule 1 as it has effect in accordance with paragraph 7 of Schedule 9ZF), a participant in a special scheme is not required to be registered under this Act by virtue of making qualifying supplies of goods.
2
Where a participant in a special scheme (“the scheme participant”) makes relevant supplies, it is to be assumed for all purposes of this Act relating to the determination of—
a
whether or not VAT is chargeable under this Act on those supplies,
b
how much VAT is chargeable under this Act on those supplies, and
c
any other matter that the Commissioners may specify by regulations,
that the scheme participant is registered under this Act.
3
F2A supply made by a participant in a special scheme is a “relevant supply” if—
a
the value of the F3supply must be accounted for in a special scheme return, and
b
the F4supply is treated as made in the United Kingdom.
4
References in this Schedule to a person being registered under this Act do not include a reference to that person being registered under the IOSS scheme.
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)