[F1PaymentU.K.
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
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.U.K.
(2)A payment under this paragraph must be made in such manner as the Commissioners may direct or may by regulations require.]