Schedule 9ZE, Part 4, paragraph 16

For the purposes of this Schedule, section 73 (failure to make returns etc) is to be read as if— the reference in subsection (1) of that section to returns required under this Act included relevant special scheme returns, ... references in that section to a prescribed accounting period included a tax period , and references in that section to a VAT credit included a repayment to persons who are not taxable persons of an amount of VAT paid under and in accordance with this Schedule. See also the modifications in paragraph 17. In this Schedule “relevant special scheme return” means a special scheme return (see paragraph 43(1)) that is required to be made (wholly or partly) in respect of qualifying supplies of goods that are treated as made in the United Kingdom.

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