Schedule 9ZE, Part 6, paragraph 34(2)

Where a participant in a special scheme (“the scheme participant”) makes relevant supplies, it is to be assumed for all purposes of this Act relating to the determination of— that the scheme participant 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, and any other matter that the Commissioners may specify by regulations,

← 1 · All articles · 3 →

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