Schedule 9ZD, Part 3, paragraph 15A(1)

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,

← 15A · All articles · 2 →

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