[F122(1)For the purposes of this Schedule, section 73 (failure to make returns etc) is to be read as if—U.K.
(a)the reference in subsection (1) of that section to returns required under this Act included relevant non-UK returns, F2...
(b)references in that section to a prescribed accounting period included a tax period [F3, and
(c)references in that section to a VAT credit included a repayment to persons who are not taxable persons of an amount of VAT paid under and in accordance with this Schedule.]
(2)See also the modifications in paragraph 23.
(3)In this Schedule “relevant non-UK return” means a non-UK return (see paragraph 38(1)) that is required to be made (wholly or partly) in respect of scheme supplies that are treated as made in the United Kingdom.]
Textual Amendments
F1Schs. 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
F2Word in Sch. 9ZD para. 22(1)(a) omitted (1.4.2022) by virtue of The Value Added Tax (Enforcement Related to Distance Selling and Miscellaneous Amendments) Regulations 2022 (S.I. 2022/226), regs. 1, 8(a)