Schedule 9ZD, Part 3, paragraph 13(1)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
A person who is required to submit an OSS scheme return must pay, by the deadline for submitting the return, the amounts required in accordance with paragraph 10 in respect of scheme supplies made in the reporting period to which the return relates.
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Source: legislation.gov.uk · retrieved 2026-07-28