SCHEDULES
F1SCHEDULE 9ZFModifications etc in connection with Schedules 9ZD and 9ZE
PART 2Modifications etc of other Acts
Finance Act 2007
9
In Schedule 24 to FA 2007, F2paragraph 1 (error in taxpayer's document) has effect as if—
a
in the table, after the entry relating to a VAT return, statement or declaration in connection with a claim there were inserted—
VAT
Return under a special accounting scheme.
b
before sub-paragraph (5) there were inserted—
4A
In this paragraph “return under a special accounting scheme” means any of the following, so far as relating to supplies of goods treated as made in the United Kingdom—
a
an OSS scheme return or a relevant non-UK return under Schedule 9ZD to VATA 1994 (see paragraphs 11 and 22(3) of that Schedule);
b
a relevant special scheme return under Schedule 9ZE to VATA 1994 (see paragraphs 11 and 16(3) of that Schedule).
F34B
In a case where a return under a special accounting scheme is required to be submitted to an authority other than HMRC, for the purposes of sub-paragraph (1) the return is regarded as given to HMRC when it is submitted to that authority.
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)