In this Schedule—

• “administering member State”, in relation to a non-UK special scheme, has the meaning given by paragraph 14(2);

• “the Implementing Regulation” means Council Implementing Regulation (EU) No 282/2011;

• “non-UK return” means a return required to be made, for a tax period, under a non-UK special scheme;

• “non-UK special scheme” has the meaning given by paragraph 14(1);

• “participant”, in relation to a non-UK special scheme, means a person who is identified under that scheme;

• “qualifying supply of scheme services” has the meaning given by paragraph 4(2);

• “relevant non-UK return” has the meaning given by paragraph 20(3);

• “reporting period” is to be read in accordance with paragraph 9(2);

• “scheme services” has the meaning given by paragraph 2;

• “tax period” means a period for which a person is required to make a return under a non-UK special scheme;

• “UKVAT” means VAT in respect of supplies of scheme services treated as made in the United Kingdom;

• “Union scheme” has the meaning given by paragraph 3;

• “Union scheme return” has the meaning given by paragraph 9(1).

In relation to a non-UK special scheme (or a non-UK return), references in this Schedule to “the tax authorities” are to the tax authorities for the member State under whose law the non-UK special scheme is established.

References in this Schedule to a supply of scheme services being “treated as made” in the United Kingdom are to its being treated as made in the United Kingdom by paragraph 15 of Schedule 4A.