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SCHEDULES

[F1SCHEDULE 9ZFU.K.Modifications etc in connection with Schedules 9ZD and 9ZE

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 1U.K.Modifications of this Act

1U.K.This Act has effect subject to the following modifications.

[F21A.U.K.Section 3 (taxable persons and registration) has effect as if, after subsection (4), there were inserted—

(5)A person is not to be treated as being registered under this Act merely by virtue of the person being registered under the OSS scheme (within the meaning of Schedule 9ZD) or the IOSS scheme (within the meaning of Schedule 9ZE)..]

F32U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3(1)Section 76 (assessment of amounts due by way of penalty, interest or surcharge) has effect subject to the following modifications.U.K.

(2)Subsection (1)(a) has effect as if for “or 59A,” there were substituted “ , section 59A, paragraph 28 of Schedule 9ZD or paragraph 22 of Schedule 9ZE, ”.

(3)That section has effect as if after subsection (3) there were inserted—

(3A)In the case of a surcharge under paragraph 28 of Schedule 9ZD or paragraph 22 of Schedule 9ZE, the assessment under this section is of an amount due in respect of “the relevant period”, that is to say, the tax period (see section 76A) in respect of which the person is in default and in respect of which the surcharge arises.

4U.K.This Act has effect as if after section 76 there were inserted—

76ASection 76: cases involving special accounting schemes

(1)References in section 76 to a prescribed accounting period are to be read as including a tax period so far as that is necessary for the purposes of the references in section 76(1)(a) to paragraph 28 of Schedule 9ZD and paragraph 22 of Schedule 9ZE (assessment of surcharge in certain cases involving special accounting schemes).

(2)References in section 77 to a prescribed accounting period are to be read accordingly.

(3)In this section and section 76 “tax period” means a tax period as defined in paragraph 38 of Schedule 9ZD or paragraph 43 of Schedule 9ZE, as the case may be.

5U.K.Section 80 (credit for, or repayment of, overstated or overpaid VAT) has effect as if in subsection (7), after “this section” there were inserted “ (and paragraph 31 of Schedule 9ZD and paragraph 25 of Schedule 9ZE) ”.

6U.K.Section 84 (further provision about appeals) has effect as if in subsection (6), after “section 70” there were inserted “ or (as the case may be) paragraph 28 of Schedule 9ZD or paragraph 22 of Schedule 9ZE ”.

7U.K.Schedule 1 (registration in respect of taxable supplies: UK establishment) has effect as if in paragraph 1 (liability to be registered), after sub-paragraph (1) there were inserted—

(1A)Where the person is UK-established and [F4a participant in a special scheme within the meaning of] Schedule 9ZE, in determining the value of a person's supplies for the purpose of sub-paragraph (1), any qualifying supply of goods (within the meaning of that Schedule) made by the person that is treated as supplied in the United Kingdom by virtue of paragraph 38 of that Schedule is to be taken into account.

8U.K.Schedule 1A (registration in respect of taxable supplies: non-UK establishment) has effect as if after paragraph 11 there were inserted—

12Paragraphs 8 to 11 are subject to paragraph 18 of Schedule 9ZD and paragraph 35 of Schedule 9ZE (cancellation of registration of persons seeking to be registered under the Schedule concerned).]