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 2F4Non-union scheme: liability, returns, payment etc
Sch. 3B Pt. 2 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. 7(8)
Liability for VAT
10
1
A person is liable to pay VAT under and in accordance with this Schedule if—
a
he makes a qualifying supply, and
b
he is registered under this Schedule when he makes the supply.
2
The amount of VAT which a person is liable to pay by virtue of this Schedule on any qualifying supply is to be determined in accordance with sub-paragraphs (3) and (4) below F5(and the VAT is to be paid without any deduction of VAT pursuant to Article 168 of Directive 2006/112/EC).
3
4
5
Where a person is liable to pay VAT by virtue of this Schedule—
a
any amount falling to be determined in accordance with sub-paragraph (3) above is to be regarded for the purposes of this Act as VAT charged in accordance with this Act, F9...
F9b
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Obligation to submit special accounting returns
11
1
A person who is, or has been, registered under this Schedule must submit a return (a “special accounting return”) to the F10Commissioners for each reporting period.
2
Each quarter for the whole or any part of which a person is registered under this Schedule is a “reporting period” in the case of that person.
F113
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F114
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F115
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F116
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F117
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Further obligations with respect to special accounting returns
12
1
A special accounting return F12is to be made out in sterling.
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 F13Commissioners 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.
Payment of VAT
13
1
A person who is required to submit a special accounting return must, F14by the deadline for submitting the return, pay to the Commissioners the amount of VAT that the person is liable, in accordance with paragraph 10, to pay on qualifying supplies treated as made by the person in the reporting period to which the return relates.
2
A payment under this paragraph must be made in such manner as the Commissioners may direct or may by regulations prescribe.
Obligations to keep and produce records
14
1
A person must keep records of the transactions which he enters into for the purposes of, or in connection with, qualifying supplies made by him at any time when he is registered under this Schedule.
2
The records to be kept must be such as will enable the tax authorities for the member State in which a qualifying supply is treated as made to determine whether any special accounting return which is submitted in respect of that supply is correct.
3
Any records required to be kept must be made available—
a
to the tax authorities for the member State in which the qualifying supply to which the records relate was treated as made, if they so request, or
b
to the Commissioners, if they so request.
4
Records must be made available electronically under sub-paragraph (3) above.
5
The records relating to a transaction must be maintained for a period of ten years beginning with the 1st January following the date on which the transaction was entered into.
Commissioners' power to request production of records
15
1
The Commissioners may request a person to make available to them electronically records of the transactions entered into by him for the purposes of, or in connection with, qualifying supplies to which this paragraph applies.
2
This paragraph applies to qualifying supplies which—
a
are treated as made in the United Kingdom, and
b
are made by the person while he is identified under any provision of the law of another member State which implements F15Section 2 of Chapter 6 of Title XII of the VAT Directive.
F315A
Section 44 of the Commissioners for Revenue and Customs Act 2005 (requirement to pay receipts into the Consolidated Fund) does not apply to any money received for or on account of VAT that is required to be paid to another member State under Article 46 of Council Regulation (EU) No 904/2010.
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