SCHEDULES
F1SCHEDULE 3BAElectronic, telecommunication and broadcasting services: Union scheme
PART 4Persons registered under non-UK special schemes
Scheme participants who are also registered under this Act
17
C11
A person who—
a
is a participant in a non-UK special scheme, and
b
is also registered, or required to be registered, under this Act,
is not required to discharge any obligation placed on the person as a taxable person, so far as the obligation relates to relevant supplies.
2
The reference in sub-paragraph (1) to an obligation placed on the person as a taxable person is to an obligation—
a
to which the person is subject under or by virtue of this Act, and
b
to which the person would not be subject if the person were neither registered nor required to be registered under this Act.
3
A supply made by a participant in a non-UK special scheme is a “relevant supply” if—
a
the value of the supply must be accounted for in a return required to be made by the participant under the non-UK special scheme, and
b
the supply is treated as made in the United Kingdom.
4
The Commissioners may by regulations specify cases in relation to which sub-paragraph (1) is not to apply.
5
In section 25(2) (deduction of input tax from output tax by taxable person) the reference to output tax that is due from the taxable person does not include any VAT that the taxable person is liable under a non-UK special scheme to pay to the tax authorities for the administering member State.
Sch. 3BA inserted (with effect in accordance with Sch. 22 paras. 23, 24 of the amending Act) by Finance Act 2014 (c. 26), Sch. 22 para. 1