SCHEDULES
SCHEDULE 22Supplies of electronic, broadcasting and telecommunication services: special accounting schemes
PART 2Non-Union scheme: amendments of Schedule 3B to VATA 1994
Consequential and other amendments
9
1
Part 4 of the Schedule (application of provisions relating to VAT) is amended as follows.
2
Paragraph 17 (registration under VATA 1994) is renumbered as sub-paragraph (1) of that paragraph.
3
In that paragraph, after sub-paragraph (1) (as renumbered), insert—
2
Where a participant in the special scheme (“the scheme participant”) makes relevant supplies, it is to be assumed for all purposes of this Act relating to the determination of—
a
whether or not VAT is chargeable under this Act on those supplies,
b
how much VAT is chargeable under this Act on those supplies,
c
the time at which those supplies are treated as taking place, and
d
any other matter that the Commissioners may specify by regulations,
that the scheme participant is registered under this Act.
3
Supplies of scheme services made by the scheme participant are “relevant supplies” if—
a
the value of the supplies must be accounted for in a special scheme return, and
b
the supplies are treated as made in the United Kingdom.
4
In paragraph 18 (de-registration), in paragraph (b), for “Article 26c,” substitute “
Section 2 of Chapter 6 of Title XII of the VAT Directive,
”
.
5
After paragraph 18 insert—
Value of supplies to connected persons
18A
In paragraph 1 of Schedule 6 (valuation: supply to connected person at less than market value) the reference to a supply made by a taxable person is to be read as including a supply of scheme services that is made by a participant in the special scheme (and is treated as made in the United Kingdom).
6
In paragraph 20 (appeals)—
a
in sub-paragraph (1), for paragraphs (b) and (c) substitute—
b
a refusal to make a repayment under paragraph 16I (overpayments), or a decision by the Commissioners as to the amount of the repayment due under that provision;
c
a refusal to make a repayment under paragraph 16K(4) (decrease in consideration);
d
any liability to a surcharge under paragraph 16F (default surcharge).
b
after sub-paragraph (2) insert—
3
Where the Commissioners have made an assessment under section 73 in reliance on paragraph 16 or 16A—
a
section 83(1)(p)(i): (appeals against assessments under section 73(1) etc) applies as if the relevant special scheme return were a return under this Act, and
b
the references in section 84(3) and (5) to the matters mentioned in section 83(1)(p) are to be read accordingly.
7
Omit paragraph 21 (payments on account of non-UK VAT to other member States) and the heading before it (but see paragraph 7(7) of this Schedule).
8
For the title substitute— “
OTHER PROVISIONS ABOUT SPECIAL SCHEMES
”