[F138(1)In this Schedule—U.K.
“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).
(2)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.
(3)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.]
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