SCHEDULES
F1SCHEDULE 3BF2Electronic, telecommunication and broadcasting services: non-union scheme
Sch. 3B title substituted (with effect in accordance with Sch. 22 paras. 23, 25 of the amending Act) by Finance Act 2014 (c. 26), Sch. 22 para. 5
Part 4F3Other provisions about special schemes
Sch. 3B Pt. 4 title substituted (with effect in accordance with Sch. 22 paras. 23, 25 of the amending Act) by Finance Act 2014 (c. 26), Sch. 22 para. 9(8)
Registration under this Act
17
F41
Notwithstanding any provision in this Act to the contrary, a participant in the special scheme is not required to be registered under this Act by virtue of making qualifying supplies.
F52
Where a participant in the special scheme (“the scheme participant”) makes relevant supplies, it is to be assumed for all purposes of this Act relating to the determination of—
a
whether or not VAT is chargeable under this Act on those supplies,
b
how much VAT is chargeable under this Act on those supplies,
c
the time at which those supplies are treated as taking place, and
d
any other matter that the Commissioners may specify by regulations,
that the scheme participant is registered under this Act.
3
Supplies of scheme services made by the scheme participant are “relevant supplies” if—
a
the value of the supplies must be accounted for in a special scheme return, and
b
the supplies are treated as made in the United Kingdom.
F64
References in this Schedule to a person being registered under this Act do not include a reference to that person being registered under this Schedule.
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