Amendments to Schedule 9ZD to VATA
This section has no associated Explanatory Memorandum
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.