SCHEDULES
F2SCHEDULE 9ZDDistance selling of goods from Northern Ireland: special accounting scheme
Annotations:
Amendments (Textual)
F2PART 5Collection of F1...UK VAT
Annotations:
Amendments (Textual)
F1
Word in Sch. 9ZD Pt. 5 heading omitted (1.4.2022) by virtue of The Value Added Tax (Enforcement Related to Distance Selling and Miscellaneous Amendments) Regulations 2022 (S.I. 2022/226), regs. 1, 7
Penalties for errors: disclosure
35
Where a person corrects a non-UK return in a way that constitutes telling the tax authorities for the administering member State about—
a
an inaccuracy in the return,
b
a supply of false information, or
c
a withholding of information,
the person is regarded as telling HMRC about that for the purposes of paragraph 9 of Schedule 24 to the Finance Act 2007.
Schs. 9ZD-9ZF inserted (10.6.2021 for specified purposes, 1.7.2021 for specified purposes, 1.3.2024 for specified purposes) by Finance Act 2021 (c. 26), s. 95(6)(a), Sch. 18 para. 6; S.I. 2021/770, regs. 3, 4 (with regs. 5-7); S.I. 2024/130, regs. 3, 4