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Value Added Tax Act 1994
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Rhagor o Adnoddau
Changes over time for: Paragraph 25
Alternative versions:
- 10/06/2021- Amendment
- 01/04/2022- Amendment
- 01/02/2024
Point in time
Status:
Point in time view as at 01/02/2024.
Changes to legislation:
There are currently no known outstanding effects for the Value Added Tax Act 1994, Paragraph 25.
Changes to Legislation
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[F125(1)Where a person who has made [F2an OSS scheme return or] a relevant non-UK return makes a claim under paragraph 31(7)(b) (overpayments) in relation to an error in the return, the F3... return is taken for the purposes of this Act to have been amended by the information in the claim.U.K.
(2)Where a person who has made [F4an OSS scheme return or] a relevant non-UK return gives the Commissioners a notice relating to the return under [F5paragraph 33(2)] (increase or decrease in consideration), the F6... return is taken for the purposes of this Act to have been amended by that information.
(3)Where (in a case not falling within sub-paragraph (1) or (2)) a person who has made [F7an OSS scheme return or] a relevant non-UK return notifies the Commissioners F8... of a change that needs to be made to the return to correct an error, or rectify an omission, in it, the F9... return is taken for the purposes of this Act to have been amended by that information.]
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
F2Words in Sch. 9ZD para. 25(1) inserted (1.4.2022) by The Value Added Tax (Enforcement Related to Distance Selling and Miscellaneous Amendments) Regulations 2022 (S.I. 2022/226), regs. 1, 9(3)(a)
F3Words in Sch. 9ZD para. 25(1) 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, 9(3)(b)
F4Words in Sch. 9ZD para. 25(2) inserted (1.4.2022) by The Value Added Tax (Enforcement Related to Distance Selling and Miscellaneous Amendments) Regulations 2022 (S.I. 2022/226), regs. 1, 9(4)(a)
F5Words in Sch. 9ZD para. 25(2) substituted (1.4.2022) by The Value Added Tax (Enforcement Related to Distance Selling and Miscellaneous Amendments) Regulations 2022 (S.I. 2022/226), regs. 1, 9(4)(b)
F6Words in Sch. 9ZD para. 25(2) 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, 9(4)(c)
F7Words in Sch. 9ZD para. 25(3) inserted (1.4.2022) by The Value Added Tax (Enforcement Related to Distance Selling and Miscellaneous Amendments) Regulations 2022 (S.I. 2022/226), regs. 1, 9(5)(a)
F8Words in Sch. 9ZD para. 25(3) 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, 9(5)(b)
F9Words in Sch. 9ZD para. 25(3) 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, 9(5)(c)
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