SCHEDULES
F2SCHEDULE 9ZDDistance selling of goods from Northern Ireland: special accounting scheme
PART 3Liability, returns, payment etc
F1Persons registered under the OSS scheme who are also registered under this Act
15A
1
A person (“P”) who—
a
is registered under the OSS scheme, and
b
is also registered, or required to be registered, under this Act,
is not required to discharge any obligation placed on them as a taxable person, to the extent that the obligation relates to a scheme supply treated as made in the United Kingdom.
2
The reference in sub-paragraph (1) to an obligation placed on P as a taxable person is to an obligation—
a
to which P is subject under or by virtue of this Act, and
b
to which P would not be subject if P was neither registered nor required to be registered under this Act.
3
This paragraph does not prevent P claiming, in reliance on section 25(2) (deduction of input tax from output tax by a taxable person), a credit for input tax incurred on scheme supplies treated as made in the United Kingdom.
Schs. 9ZD-9ZF inserted (10.6.2021 for specified purposes, 1.7.2021 for specified purposes, 1.3.2024 for specified purposes) by Finance Act 2021 (c. 26), s. 95(6)(a), Sch. 18 para. 6; S.I. 2021/770, regs. 3, 4 (with regs. 5-7); S.I. 2024/130, regs. 3, 4