Schedule 9ZD, Part 4, paragraph 17(3)

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,

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