PART 1

Amendments to VATA

Amendments to Schedule 9ZD to VATA9

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.