SCHEDULES
F1SCHEDULE 3BSupply of electronic services in member States: special accounting scheme
Part 2 Obligations following registration, etc
Further obligations with respect to special accounting returns
12
1
A special accounting return must set out in sterling the amounts referred to in paragraph 11 above.
2
Any conversion from one currency into another for the purposes of sub-paragraph (1) above shall be made by using the exchange rates published by the European Central Bank—
a
for the last day of the reporting period to which the special accounting return relates, or
b
if no such rate is published for that day, for the next day for which such a rate is published.
3
A special accounting return must be submitted to the Controller within the period of 20 days after the last day of the reporting period to which it relates.
4
A special accounting return must be submitted by such electronic means, and in such manner, as the Commissioners may direct or may by regulations prescribe.
Sch. 3B inserted (with effect in accordance with s. 23(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 2 para. 4