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The Value Added Tax (Enforcement Related to Distance Selling and Miscellaneous Amendments) Regulations 2022
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Amendments to Schedule 9ZD to VATA
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9.—(1) Paragraph 25 (deemed amendments of relevant non-UK returns) is amended as follows.
(2) In the heading omit “relevant non-UK”.
(3) In sub-paragraph (1)—
(a)after “made” insert “an OSS scheme return or”;
(b)omit “relevant non-UK” in the second place it occurs.
(4) In sub-paragraph (2)—
(a)after “made” insert “an OSS scheme return or”;
(b)for “paragraph 33(2)(b)” substitute “paragraph 33(2)”;
(c)omit “relevant non-UK” in the second place it occurs.
(5) In sub-paragraph (3)—
(a)after “made” insert “an OSS scheme return or”;
(b)omit the second set of words in brackets;
(c)omit “relevant non-UK” in the final place it occurs.
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