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SCHEDULES

[F1SCHEDULE 9ZDU.K.Distance selling of goods from Northern Ireland: special accounting scheme

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

F1PART 5U.K.Collection of F2...UK VAT

Textual Amendments

Deemed amendments of F3... returnsU.K.

Textual Amendments

25(1)Where a person who has made [F4an 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 F5... 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 [F6an OSS scheme return or] a relevant non-UK return gives the Commissioners a notice relating to the return under [F7paragraph 33(2)] (increase or decrease in consideration), the F8... 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 [F9an OSS scheme return or] a relevant non-UK return notifies the Commissioners F10... of a change that needs to be made to the return to correct an error, or rectify an omission, in it, the F11... return is taken for the purposes of this Act to have been amended by that information.]

Textual Amendments