SCHEDULES

F1SCHEDULE 9ZDDistance selling of goods from Northern Ireland: special accounting scheme

PART 5Collection of non-UK VAT

Set-offs

36

Where a participant in a non-UK scheme is liable to pay UK VAT to the tax authorities for the administering member State in accordance with the scheme, the UK VAT is regarded for the purposes of section 130(6) of the Finance Act 2008 (set-off) as payable to the Commissioners.