PART 1Amendments to the Value Added Tax Act 1994
Amendments to Schedule 9ZE to the Value Added Tax Act 199413
After paragraph 36 insert—
36ANo VAT chargeable on supplies by special scheme participants not registered for VAT
Where a person (“P”)—
a
has a business establishment, or some other fixed establishment, in the United Kingdom or the Isle of Man in relation to a business carried on by P,
b
makes a qualifying supply of goods that is treated as made in the United Kingdom,
c
is a participant in a special scheme when the supply is made, and
d
is not registered, or liable to be registered, under Schedule 1,
no VAT is chargeable on the supply under this Act.