Value Added Tax Act 1994 (c. 23)

SCHEDULES

[F1 SCHEDULE 3B U.K. [F2 Electronic, telecommunication and broadcasting services: non-union scheme]

Textual Amendments

F1 Sch. 3B inserted (with effect in accordance with s. 23(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 2 para. 4

F2 Sch. 3B title substituted (with effect in accordance with Sch. 22 paras. 23, 25 of the amending Act) by Finance Act 2014 (c. 26), Sch. 22 para. 5

Part 2 U.K. [F3 Non-union scheme: liability, returns, payment etc]

Textual Amendments

F3 Sch. 3B Pt. 2 title substituted (with effect in accordance with Sch. 22 paras. 23, 25 of the amending Act) by Finance Act 2014 (c. 26), Sch. 22 para. 7(8)

Further obligations with respect to special accounting returns U.K.

12 (1) A special accounting return [F4 is to be made out in sterling]. U.K.

(2) Any conversion from one currency into another for the purposes of sub-paragraph (1) above shall be made by using the exchange rates published by the European Central Bank—

(a) for the last day of the reporting period to which the special accounting return relates, or

(b) if no such rate is published for that day, for the next day for which such a rate is published.

(3) A special accounting return must be submitted to the [F5 Commissioners] within the period of 20 days after the last day of the reporting period to which it relates.

(4) A special accounting return must be submitted by such electronic means, and in such manner, as the Commissioners may direct or may by regulations prescribe.]

Textual Amendments

F4 Words in Sch. 3B para. 12(1) substituted (with effect in accordance with Sch. 22 paras. 23, 25 of the amending Act) by Finance Act 2014 (c. 26), Sch. 22 para. 7(4)(a)

F5 Word in Sch. 3B para. 12(3) substituted (with effect in accordance with Sch. 22 paras. 23, 25 of the amending Act) by Finance Act 2014 (c. 26), Sch. 22 para. 7(4)(b)