Schedule 9ZD, Part 4, paragraph 17

A participant in a non-UK scheme is not required to be registered under this Act by virtue of making scheme supplies in respect of which the participant is required to make returns under that other scheme. Sub-paragraph (1) overrides any contrary provision in this Act. Where a participant in a non-UK scheme who is not registered under this Act (“the unregistered person”) makes relevant supplies, it is to be assumed for all purposes of this Act relating to the determination of— that the unregistered person is registered under this Act. whether or not VAT is chargeable under this Act on those supplies, how much VAT is chargeable under this Act on those supplies, the time at which those supplies are treated as taking place, and any other matter that the Commissioners may specify by regulations, Scheme supplies made by the unregistered person are “relevant supplies” if— the value of the supplies must be accounted for in a return required to be made by the unregistered person under a non-UK scheme, and the supplies are treated as made in the United Kingdom.

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