SCHEDULES
F1SCHEDULE 9ZFModifications etc in connection with Schedules 9ZD and 9ZE
Annotations:
Amendments (Textual)
PART 1Modifications of this Act
F21A
Section 3 (taxable persons and registration) has effect as if, after subsection (4), there were inserted—
5
A person is not to be treated as being registered under this Act merely by virtue of the person being registered under the OSS scheme (within the meaning of Schedule 9ZD) or the IOSS scheme (within the meaning of Schedule 9ZE).
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)