Schedule 9ZE, Part 3, paragraph 11(1)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
A person (“P”) who is, or has been, registered under this Schedule must submit a return (an “IOSS scheme return”) to the Commissioners for each reporting period.
← 11 · All articles · 2 →
Source: legislation.gov.uk · retrieved 2026-07-28