SCHEDULES
F1SCHEDULE 3BAElectronic, telecommunication and broadcasting services: Union scheme
Annotations:
Amendments (Textual)
PART 3Union scheme: liability, returns, payment etc
Payment
11
1
A person who is required to submit a Union scheme return must pay, by the deadline for submitting the return, the amounts required in accordance with paragraph 8 in respect of qualifying supplies of scheme services made in the reporting period to which the return relates.
2
A payment under this paragraph must be made in such manner as the Commissioners may direct or may by regulations require.
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