SCHEDULES
F1SCHEDULE 9ZDDistance selling of goods from Northern Ireland: special accounting scheme
PART 4Persons registered under non-UK special accounting schemes
Meaning of “a non-UK scheme”
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(1)
In this Schedule “a non-UK scheme” means any provision of the law of a member State which implements Section 3 of Chapter 6 of Title XII of the VAT Directive.
(2)
In relation to a non-UK scheme, references to the “administering member State” are to the member State under whose law the scheme is established.