SCHEDULES
F1SCHEDULE 9ZEDistance selling of goods imported to Northern Ireland: special accounting scheme
Annotations:
Amendments (Textual)
F1PART 4Collection etc of UK VAT
Bad debts
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Where a participant in a special scheme—
a
has submitted a special scheme return to the tax authorities for the administering member State, and
b
amends the return to take account of the writing-off as a bad debt of the whole or part of the consideration for a qualifying supply of goods that is treated as made in the United Kingdom,
the amending of the return may be treated as the making of a claim to the Commissioners for the purposes of section 36(2) (bad debts: claim for refund of VAT).
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