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Textual Amendments
F1Sch. 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
8(1)This paragraph applies where a person—U.K.
(a)makes a qualifying supply of scheme services, and
(b)is registered under the Union scheme when the supply is made.
(2)The person is liable to pay to the Commissioners the gross amount of VAT on the supply.
(3)The reference in sub-paragraph (2) to the gross amount of VAT on the supply is to the amount of VAT charged on the supply in accordance with the law of the member State in which the supply is treated as made, without any deduction of VAT pursuant to Article 168 of Directive 2006/112/EC.]