This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
5. In Part 3 (liability, returns, payment etc), after paragraph 15 insert—
15A.—(1) A person (“P”) who—
(a)is registered under the OSS scheme, and
(b)is also registered, or required to be registered, under this Act,
is not required to discharge any obligation placed on them as a taxable person, to the extent that the obligation relates to a scheme supply treated as made in the United Kingdom.
(2) The reference in sub-paragraph (1) to an obligation placed on P as a taxable person is to an obligation—
(a)to which P is subject under or by virtue of this Act, and
(b)to which P would not be subject if P was neither registered nor required to be registered under this Act.
(3) This paragraph does not prevent P claiming, in reliance on section 25(2) (deduction of input tax from output tax by a taxable person), a credit for input tax incurred on scheme supplies treated as made in the United Kingdom.”.
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
