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.