Value Added Tax Act 1994

[F1 Interpretation U.K.

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

23 (1) In this Schedule— U.K.

• “the 1977 VAT Directive” means the Sixth Council Directive of 17 May 1977 on the harmonisation of the laws of the member States relating to turnover taxes – common system of value added tax: uniform basis of assessment (77/388/ EEC);

• “the 2002 VAT Directive” means the Council Directive of 7 May 2002 amending and amending temporarily the 1977 VAT Directive as regards the value added tax arrangements applicable to radio and television broadcasting services and certain electronically supplied services (2002/38/ EC);

• [F2 “administering member State”, in relation to a special scheme, means the member State under whose law the scheme is established (whether that is the United Kingdom or another member State);]

• [F2 “the Implementing Regulation” means Implementing Regulation (EU) No 282/2011;]

• [F3 “participant in the special scheme” means a person who—

  (a)

  is registered under this Schedule, or

  (b)

  is identified under any provision of the law of another member State which implements Section 2 of Chapter 6 of Title XII of the VAT Directive;]

• “qualifying supply” has the meaning given by paragraph 3 above;

• “registration number” means the number allocated to a person on his registration under this Schedule in accordance with paragraph 6(a) above;

• “registration request” is to be construed in accordance with paragraph 4(1)(b) above;

• [F4 “relevant special scheme return” has the meaning given by paragraph 16(3);]

• “reporting period” is to be construed in accordance with paragraph 11(2) above;

• [F5 “scheme services” means electronically supplied services, broadcasting services or telecommunication services (and in this definition “electronically supplied services”, “broadcasting services” and “telecommunication services” have the meaning given by paragraph 3(2));]

• “special accounting return” is to be construed in accordance with paragraph 11(1) above.

• [F6 “special scheme” means—

  (a)

  the accounting scheme under this Schedule, or

  (b)

  [F7 any other scheme, under the law of another member State, implementing Section 2 of Chapter 6 of Title XII of the VAT Directive;]

• “special scheme return” means—

  (a)

  a special accounting return, or

  (b)

  a value added tax return submitted to the tax authorities of another member State;

• “tax period” means—

  (a)

  a reporting period (under the accounting scheme under this Schedule), or

  (b)

  any other period for which a person is required to make a return under a special scheme;

• “UKVAT” means VAT which a person is liable to pay (whether in the United Kingdom or another member State) in respect of qualifying supplies treated as made in the United Kingdom at a time when the person is or was a participant in the special scheme;

• “value added tax return”, in relation to another member State, means any value added tax return required to be submitted under any provision of the law of that member State which implements Article 364 of the VAT Directive (as substituted by Article 5(11) of Council Directive 2008/8/EC);

• “the VAT Directive” has the meaning given by paragraph 2(7);]

(2) References in this Schedule to a qualifying supply being “treated as made” in a member State are references to its being treated as made—

(a) in the United Kingdom, by [F8 paragraph 15 of Schedule 4A (place of supply of electronic, telecommunication and broadcasting services),] or

(b) in another member State, by virtue of any provision of the law of that member State which gives effect to that Article.

F9 (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

Textual Amendments

F2 Words in Sch. 3B para. 23(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. 10(2)(a)

F3 Words in Sch. 3B para. 23(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. 10(2)(b)

F4 Words in Sch. 3B para. 23(1) inserted (with effect in accordance with Sch. 22 paras. 23, 25 of the amending Act) by Finance Act 2014 (c. 26), Sch. 22 para. 10(2)(c)

F5 Words in Sch. 3B para. 23(1) inserted (with effect in accordance with Sch. 22 paras. 23, 25 of the amending Act) by Finance Act 2014 (c. 26), Sch. 22 para. 10(2)(d)

F6 Words in Sch. 3B para. 23(1) inserted (with effect in accordance with Sch. 22 paras. 23, 25 of the amending Act) by Finance Act 2014 (c. 26), Sch. 22 para. 10(2)(e)

F7 Words in Sch. 3B para. 23(1) substituted (with effect in relation to supplies made on or after 1.1.2019) by The Value Added Tax (Special Accounting Schemes) (Supplies of Electronic, Telecommunication and Broadcasting Services) Order 2018 (S.I. 2018/1197), arts. 1(2), 5

F8 Words in Sch. 3B para. 23(2)(a) substituted (with effect in accordance with Sch. 22 para. 23 of the amending Act) by Finance Act 2014 (c. 26), Sch. 22 para. 10(3)

F9 Sch. 3B para. 23(3) omitted (with effect in accordance with Sch. 22 para. 23 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 22 para. 10(4)