Schedule 9ZD, Part 5, paragraph 33(1)

This paragraph applies where— a person makes an OSS scheme return or a non-UK return for a tax period (“the affected tax period”) relating (wholly or partly) to a UK supply, and after the end of the period during which the person is entitled under Article 61 of the Implementing Regulation to amend their return the amount of the consideration for the UK supply increases or decreases.

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