PART 1Amendments to the Value Added Tax Act 1994
Amendments to Schedule 9ZE to the Value Added Tax Act 199417
In paragraph 41(1) (refund of UK VAT), for “person registered under the IOSS scheme” substitute “participant in a special scheme”.
In paragraph 41(1) (refund of UK VAT), for “person registered under the IOSS scheme” substitute “participant in a special scheme”.