Amendments to Schedule 9ZE to the Value Added Tax Act 1994
This section has no associated Explanatory Memorandum
13. After paragraph 36 insert—
“No VAT chargeable on supplies by special scheme participants not registered for VAT
36A. 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.”.