Finance Act 2014

Consequential and other amendments

6 (1) Part 1 of the Schedule (registration) is amended as follows.

(2) In paragraph 2 (persons who may be registered)—

(a) in sub-paragraph (6) for “Article 26c” substitute “Section 2 of Chapter 6 of Title XII of the VAT Directive”;

(b) for sub-paragraph (7) substitute—

“(7) In this Schedule “the VAT Directive” means Directive 2006/112/EC (Title XII of which is amended by Council Directive 2008/8/EC).”

(3) In paragraph 4 (registration request)—

(a) in sub-paragraph (2) for “paragraph 9 below” substitute “Article 58b of Implementing Regulation (EU) No 282/2011”;

(b) for sub-paragraph (5) substitute—

“(5) A registration request—

(a) must contain any further information, and any declaration about its contents, that the Commissioners may by regulations require;

(b) must be made by such electronic means, and in such manner, as the Commissioners may direct or may by regulations require.”

(4) Omit paragraph 5 (date on which registration takes effect) and the heading before it.

(5) In paragraph 7 (obligation to notify changes)—

(a) omit sub-paragraphs (1) and (2);

(b) in sub-paragraph (3), for “this paragraph” substitute “Article 57h of Implementing Regulation (EU) No 282/2011”.

(6) In paragraph 8 (cancellation of registration)—

(a) in sub-paragraph (1)(e), after “this Schedule” insert “or Implementing Regulation (EU) No 282/2011”;

(b) omit sub-paragraphs (2) and (3).

(7) Omit paragraph 9 (registration after cancellation for persistent default) and the heading before it.

(8) For the title substitute—

“NON-UNION SCHEME: REGISTRATION”.