SCHEDULES
SCHEDULE 22Supplies of electronic, broadcasting and telecommunication services: special accounting schemes
PART 3Other amendments: Union and non-Union schemes
19
1
Paragraph 1 of Schedule 24 to FA 2007 (penalties for errors) is amended as follows.
2
In the Table, after the second entry relating to VAT insert—
VAT
Return under a special scheme.
3
Before sub-paragraph (5) insert—
4A
In this paragraph “return under a special scheme” means any of the following, so far as relating to supplies of services treated as made in the United Kingdom—
a
a special accounting return under paragraph 11 of Schedule 3B;
b
a value added tax return submitted under any provision of the law of a member State other than the United Kingdom which implements Article 364 of the VAT Directive (as substituted by Article 5(11) of the Amending Directive);
c
a value added tax return submitted under any provision of the law of a member State other than the United Kingdom which implements Article 369f of the VAT Directive (as inserted by Article 5(15) of the Amending Directive).
4B
A value added tax return mentioned in paragraph (b) or (c) of sub-paragraph (4A) is regarded for the purposes of sub-paragraph (1) as given to HMRC when it is submitted to the authority to whom it is required to be submitted.
4C
In sub-paragraph (4A)—
“the VAT Directive” means Directive 2006/112/EC;
“the Amending Directive” means Council Directive 2008/8/EC.