Schedule 9ZD, Part 3, paragraph 15A

A person (“P”) who— 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. is registered under the OSS scheme, and is also registered, or required to be registered, under this Act, The reference in sub-paragraph (1) to an obligation placed on P as a taxable person is to an obligation— to which P is subject under or by virtue of this Act, and to which P would not be subject if P was neither registered nor required to be registered under this Act. 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.

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Source: legislation.gov.uk · retrieved 2026-07-28