SCHEDULES
F1SCHEDULE 3BAElectronic, telecommunication and broadcasting services: Union scheme
PART 4Persons registered under non-UK special schemes
Interest in certain cases of official error
28
1
Section 78 (interest in certain cases of official error) applies as follows in relation to a case where, due to an error on the part of the Commissioners—
a
a person has accounted under a non-UK special scheme for an amount by way of UKVAT that was not UKVAT due from the person, and as a result the Commissioners are liable under paragraph 29 to pay (or repay) an amount to the person, or
b
(in a case not falling within paragraph (a)), a person has paid, in accordance with an obligation under a non-UK special scheme, an amount by way of UKVAT that was not UKVAT due from the person and which the Commissioners are in consequence liable to repay to the person.
2
Section 78 has effect as if the condition in section 78(1)(a) were met in relation to that person.
3
In the application of section 78 as a result of this paragraph, section 78(12)(b) is read as providing that any reference in that section to a return is to a return required to be made under a non-UK special scheme.
4
In section 78, as it applies as a result of this section, “output tax” has the meaning that that expression would have if the reference in section 24(2) to a “taxable person” were to a “person”.
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