PART 1 Amendments to the Value Added Tax Act 1994

Amendments to Schedule 9ZF to the Value Added Tax Act 1994

20.  After paragraph 1 insert—

“1A.   Section 3 (taxable persons and registration) has effect as if, after subsection (4), there were inserted—

“(5) A person is not to be treated as being registered under this Act merely by virtue of the person being registered under the OSS scheme (within the meaning of Schedule 9ZD) or the IOSS scheme (within the meaning of Schedule 9ZE).”.”.