SCHEDULES

[F1SCHEDULE 9ZEU.K.Distance selling of goods imported to Northern Ireland: special accounting scheme

Textual Amendments

F1Schs. 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

PART 6U.K.Supplementary provision

Registration under this ActU.K.

34(1)Notwithstanding any provision in this Act to the contrary F2..., a participant in a special scheme is not required to be registered under this Act by virtue of making qualifying supplies of goods.U.K.

(2)Where a participant in a special scheme (“the scheme participant”) makes relevant supplies, it is to be assumed for all purposes of this Act relating to the determination of—

(a)whether or not VAT is chargeable under this Act on those supplies,

(b)how much VAT is chargeable under this Act on those supplies, and

(c)any other matter that the Commissioners may specify by regulations,

that the scheme participant is registered under this Act.

(3)[F3A supply made by a participant in a special scheme is a “relevant supply” if—]

(a)the value of the [F4supply] must be accounted for in a special scheme return, and

(b)the [F5supply is] treated as made in the United Kingdom.

(4)References in this Schedule to a person being registered under this Act do not include a reference to that person being registered under the IOSS scheme.]

Textual Amendments