10

The reference in subsection (1) to amounts payable to HMRC includes—

a

amounts of UK VAT payable under a non-UK scheme;

b

amounts of UK VAT payable under a special scheme;

F2c

amounts payable under Schedule 26 to FA 2021 by way of penalties in relation to a failure to pay an amount of UK VAT—

i

payable under paragraph 10(2) of Schedule 9ZD, or paragraph 10(2) of Schedule 9ZE, to VATA 1994;

ii

payable under a non-UK scheme in respect of scheme supplies treated as made in the United Kingdom, or a special scheme in respect of qualifying supplies of goods treated as made in the United Kingdom;

iii

shown in an assessment made by HMRC in default of an OSS scheme return or a relevant non-UK return;

iv

shown in an assessment made by HMRC in default of a relevant special scheme return.

and references in Schedule 53 to amounts due or payable to HMRC are to be read accordingly.

F311

In subsection (10)—

a

expressions that are also used in Schedule 9ZD to VATA 1994 (the OSS scheme) have the same meaning that they have in that Schedule, and

b

expressions that are also used in Schedule 9ZE to VATA 1994 (the IOSS scheme) have the same meaning that they have in that Schedule