Schedule 9ZD, Part 7, paragraph 38(1)

In this Schedule— “administering member State”, in relation to a non-UK scheme, has the meaning given by paragraph 16(2); “the Implementing Regulation” means Council Implementing Regulation (EU) No 282/2011; “non-UK return” means a return required to be made, for a tax period, under a non-UK scheme; “non-UK scheme” has the meaning given by paragraph 16(1); “OSS scheme” has the meaning given by paragraph 1(a); “OSS scheme return” has the meaning given by paragraph 11(1); “participant”, in relation to a non-UK scheme, means a person who is identified under that scheme; “relevant non-UK return” has the meaning given by paragraph 22(3); “reporting period” is to be read in accordance with paragraph 11(2); “scheme supply” has the meaning given by paragraph 2; “tax period” means a period for which a person is required to make a return under a non-UK scheme; “UK VAT” means VAT in respect of scheme supplies treated as made in the United Kingdom; “the VAT Directive” means Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax.

← 38 · All articles · 2 →

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