SCHEDULES
F1SCHEDULE 9ZDDistance selling of goods from Northern Ireland: special accounting scheme
Annotations:
Amendments (Textual)
PART 4Persons registered under non-UK special accounting schemes
Refund of VAT on supplies of goods and services supplied to scheme participant
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The power of the Commissioners to make regulations under section 39 (repayment of VAT to those in business overseas) includes power to make provision for giving effect to the second sentence of Article 369j of the VAT Directive (which provides for VAT on certain supplies to participants in special accounting schemes to be refunded in accordance with Directive 2008/9/EC).
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