[F128(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—U.K.
(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”.]
Textual Amendments
F1Sch. 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