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.”