Finance Act 2012 (c. 14)

SCHEDULES

SCHEDULE 28 U.K. Non-established taxable persons

Other amendments of VATA 1994 U.K.

2 U.K. VATA 1994 is amended as follows.

3 U.K. In section 7 (place of supply of goods), in subsection (4)(c)(ii), after “Schedule 1” insert “ or 1A ”.

4 U.K. In section 54 (farmers etc), in subsection (2), after “Schedule 1” insert “ or is, has become or has ceased to be liable to be registered under Schedule 1A ”.

5 U.K. In section 55 (customers to account for tax on supplies of gold etc), in subsection (1)—

(a) for “Schedule 1” substitute “ Schedules 1 and 1A ”, and

(b) for “that Schedule” substitute “ Schedule 1 ”.

6 U.K. In section 55A (customers to account for tax on supplies of goods or services of a kind used in missing trader intra-community fraud), in subsection (3), for “Schedule 1” substitute “ Schedules 1 and 1A ”.

7 U.K. In section 69 (breaches of regulatory provisions), in subsection (1)(a), after “Schedule 1,” insert “ paragraph 7 of Schedule 1A, ”.

8 U.K. In section 73 (failure to make returns etc), in subsection (3)(b), after “Schedule 1,” insert “ paragraph 9 or 11 of Schedule 1A, ”.

9 U.K. In section 74 (interest on VAT recovered or recoverable by assessment), in subsection (1)(c), after “Schedule 1,” insert “ under paragraph 13 of Schedule 1A, ”.

10 U.K. In section 77 (assessments: time limits and supplementary assessments), in subsection (4C), after paragraph (a) insert—

“(aa) paragraph 5, 6 or 13(3) of Schedule 1A,”.

11 (1) Paragraph 1 of Schedule 1 (registration in respect of taxable supplies) is amended as follows. U.K.

(2) In sub-paragraph (1)—

(a) in paragraph (a), after “if” insert “ the person is UK-established and ”, and

(b) in paragraph (b), after “if” insert “ the person is UK-established and ”.

(3) In sub-paragraph (2), for “and the transferee is not registered under this Act at the time of the transfer” substitute “ , the transferee is UK-established at the time of the transfer and the transferee is not registered under this Act at that time ”.

(4) After sub-paragraph (2) insert—

“(2A) In determining the value of a person's supplies for the purposes of sub-paragraph (1)(a) or (2)(a), supplies are to be taken into account (subject to sub-paragraphs (3) to (7)) whether or not the person was UK-established when they were made.”

(5) In sub-paragraph (4)(a), after “below,” insert “ paragraph 11 of Schedule 1A, ”.

(6) In sub-paragraph (5), after “below,” insert “ paragraph 11 of Schedule 1A, ”.

(7) At the end insert—

“(10) A person is “UK-established” if the person has a business establishment, or some other fixed establishment, in the United Kingdom in relation to a business carried on by the person.”

12 U.K. In paragraph 3 of that Schedule, at the end of paragraph (b) insert “; or

(c) is not at that time UK-established (see paragraph 1(10)).”

13 U.K. Accordingly, in the heading of that Schedule, at the end insert “ : uk establishment ”.

F1 14 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Sch. 28 para. 14 repealed (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 132(j)(i) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)

F2 15 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F2 Sch. 28 para. 15 repealed (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 132(j)(i) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)

16 U.K. In paragraph 1 of Schedule 3A (registration in respect of disposals of assets for which a VAT repayment is claimed)—

(a) in sub-paragraph (1), after “Schedule 1,” insert “ 1A, ”, and

(b) in sub-paragraph (2), after “Schedule 1,” insert “ paragraph 11 of Schedule 1A, ”.

F3 17 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F3 Sch. 28 para. 17 repealed (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 132(j)(i) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)