SCHEDULES
F1SCHEDULE 9ZEDistance selling of goods imported to Northern Ireland: special accounting scheme
PART 6Supplementary provision
Scheme participants who are also registered under this Act
36
1
A person who—
a
is a participant in a special scheme, and
b
is also registered, or required to be registered, under this Act,
is not required to discharge any obligation placed on the person as a taxable person, so far as the obligation relates to relevant supplies unless the obligation is an input tax obligation.
2
The reference in sub-paragraph (1) to an obligation placed on the person as a taxable person is to an obligation—
a
to which the person is subject under or by virtue of this Act, and
b
to which the person would not be subject if the person were neither registered nor required to be registered under this Act.
3
A supply made by a participant in a special 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 the special scheme, and
b
the supply is treated as made in the United Kingdom.
4
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 special scheme to pay to the tax authorities for the administering member State.
5
In this paragraph, “input tax obligation” means an obligation imposed on a taxable person relating to a claim to deduct under section 25(2) or to the payment of a VAT credit.
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