PART 4Saving provision for electronic, telecommunication and broadcasting services: non-Union and Union schemes

Interpretation of Part 413

In Part 4—

  • “Part 26” means Part 26 (UK Union and non-Union special accounting schemes: registration, notification of changes, and returns) (regulations 214 to 218) of the VAT Regulations23;

  • “Part 27” means Part 27 (non-UK Union and non-Union special accounting schemes: adjustments, claims and error correction) (regulations 219 to 223) of the VAT Regulations24;

  • “Schedule 3B” means Schedule 3B (electronic, telecommunication and broadcasting services: non-Union scheme) to VATA 199425;

  • “Schedule 3BA” means Schedule 3BA (electronic, telecommunication and broadcasting services: Union scheme) to the VATA 199426.

Saving provision for electronic, telecommunication and broadcasting services: non-Union scheme14

1

Schedule 3B continues to apply in relation to supplies made before IP completion day despite its omission by paragraph 86 of Schedule 8 to TCTA 201827.

2

To the extent that it continues to apply, Schedule 3B has effect subject to such modifications as may be specified in a notice published by the Commissioners28.

Saving provision for electronic, telecommunication and broadcasting services: Union scheme15

1

Schedule 3BA continues to apply in relation to supplies made before IP completion day despite its omission by paragraph 87 of Schedule 8 to TCTA 201829.

2

To the extent that it continues to apply, Schedule 3BA has effect subject to such modifications as may be specified in a notice published by the Commissioners30.

Saving provision for references to Schedules 3B and 3BA in VATA 199416

1

Any references to Schedule 3B or to Schedule 3BA in VATA 1994 (other than those mentioned in regulations 14 and 15) that have been omitted by Schedule 8 to TCTA 201831 continue to apply in relation to supplies made before IP completion day as if they had not been so omitted, but only to the extent that Schedules 3B and 3BA continue to have effect in accordance with these Regulations.

2

To the extent that they continue to apply, references to Schedule 3B or to Schedule 3BA in VATA 1994 have effect subject to such modifications as may be specified in a notice published by the Commissioners32.

Saving provision for Part 26 of the Value Added Tax Regulations 1995 (UK Union and non-Union special accounting schemes: registration, notification of changes, and returns)17

1

Part 26 continues to apply in relation to supplies made before IP completion day despite its omission by regulation 79 of the Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 201933.

2

To the extent that it continues to apply, Part 26 has effect subject to such modifications as may be specified in a notice published by the Commissioners34.

Saving provision for Part 27 of the Value Added Tax Regulations 1995 (non-UK Union and non-Union special accounting schemes: adjustments, claims and error correction)18

1

Part 27 continues to apply in relation to supplies made before IP completion day despite its omission by regulation 80 of the Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 201935.

2

To the extent that it continues to apply, Part 27 has effect subject to such modifications as may be specified in a notice published by the Commissioners36.