Finance Act 2014 (c. 26)

SCHEDULES

SCHEDULE 22 Supplies of electronic, broadcasting and telecommunication services: special accounting schemes

PART 2 Non-Union scheme: amendments of Schedule 3B to VATA 1994

Consequential and other amendments

10 (1) In Part 5 of the Schedule (supplementary), paragraph 23 (interpretation) is amended as follows.

(2) In sub-paragraph (1)—

(a) for the words from ““Article 26c” to the end of the definition of “the Controller” substitute—

• ““administering member State”, in relation to a special scheme, means the member State under whose law the scheme is established (whether that is the United Kingdom or another member State);

• “the Implementing Regulation” means Implementing Regulation (EU) No 282/2011;”

(b) for the definition of “participant in the special scheme”, substitute—

• ““participant in the special scheme” means a person who—

  (a)

  is registered under this Schedule, or

  (b)

  is identified under any provision of the law of another member State which implements Section 2 of Chapter 6 of Title XII of the VAT Directive;”

(c) after the definition of “registration request” insert—

• ““relevant special scheme return” has the meaning given by paragraph 16(3);”

(d) after the definition of “reporting period” insert—

• ““scheme services” means electronically supplied services, broadcasting services or telecommunication services (and in this definition “electronically supplied services”, “broadcasting services” and “telecommunication services” have the meaning given by paragraph 3(2));”

(e) after the definition of “special accounting return” insert—

• ““special scheme” means—

  (a)

  the accounting scheme under this Schedule, or

  (b)

  any other scheme, under the law of another member State, implementing Section 2 of Title XII of Directive 2006/112/EC;

• “special scheme return” means—

  (a)

  a special accounting return, or

  (b)

  a value added tax return submitted to the tax authorities of another member State;

• “tax period” means—

  (a)

  a reporting period (under the accounting scheme under this Schedule), or

  (b)

  any other period for which a person is required to make a return under a special scheme;

• “UK VAT” means VAT which a person is liable to pay (whether in the United Kingdom or another member State) in respect of qualifying supplies treated as made in the United Kingdom at a time when the person is or was a participant in the special scheme;

• “value added tax return”, in relation to another member State, means any value added tax return required to be submitted under any provision of the law of that member State which implements Article 364 of the VAT Directive (as substituted by Article 5(11) of Council Directive 2008/8/EC);

• “the VAT Directive” has the meaning given by paragraph 2(7);”.

(3) In sub-paragraph (2)(a), for the words from “virtue” to “2002 VAT Directive),” substitute “paragraph 15 of Schedule 4A (place of supply of electronic, telecommunication and broadcasting services),”.

(4) Omit sub-paragraph (3).