Value Added Tax Act 1994 (c. 23)

SCHEDULES

[F1 SCHEDULE 3BA U.K. Electronic, telecommunication and broadcasting services: Union scheme

Textual Amendments

F1 Sch. 3BA inserted (with effect in accordance with Sch. 22 paras. 23, 24 of the amending Act) by Finance Act 2014 (c. 26), Sch. 22 para. 1

PART 4 U.K. Persons registered under non-UK special schemes

Bad debts U.K.

32 U.K. Where a participant in a non-UK special scheme—

(a) has submitted a non-UK return to the tax authorities for the administering member State, and

(b) amends the return to take account of the writing-off as a bad debt of the whole or part of the consideration for a supply of scheme services that is treated as made in the United Kingdom,

the amending of the return may be treated as the making of a claim to the Commissioners for the purposes of section 36(2) (bad debts: claim for refund of VAT).]