SCHEDULES

F1SCHEDULE 9ZEDistance selling of goods imported to Northern Ireland: special accounting scheme

Annotations:
Amendments (Textual)
F1

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

F1PART 4Collection etc of UK VAT

Penalties for errors: disclosure

29

Where a person corrects a special scheme return in a way that constitutes telling the tax authorities for the administering member State about—

a

an inaccuracy in the return,

b

a supply of false information, or

c

a withholding of information,

the person is regarded as telling HMRC about that for the purposes of paragraph 9 of Schedule 24 to the Finance Act 2007 (reductions for disclosure).