PART 1 Amendments to VATA

9 Amendments to Schedule 9ZD to VATA
1 Paragraph 25 (deemed amendments of relevant non-UK returns) is amended as follows.
2 In the heading omit “relevant non-UK”.
3 In sub-paragraph (1)—
(a) after “made” insert “an OSS scheme return or”;
(b) omit “relevant non-UK” in the second place it occurs.
4 In sub-paragraph (2)—
(a) after “made” insert “an OSS scheme return or”;
(b) for “paragraph 33(2)(b)” substitute “paragraph 33(2)”;
(c) omit “relevant non-UK” in the second place it occurs.
5 In sub-paragraph (3)—
(a) after “made” insert “an OSS scheme return or”;
(b) omit the second set of words in brackets;
(c) omit “relevant non-UK” in the final place it occurs.