Schedule 9ZF, Part 2, paragraph 11C

Part 2A of Schedule 54 (repayment interest: VAT: special provision as to period for which amount carries interest) has effect as if— at the beginning of paragraph 12D there were inserted “Subject to paragraph 12DA,”; after paragraph 12D there were inserted— In this Part of this Schedule— “prescribed accounting period” also includes a tax period within the meanings of Schedules 9ZD and 9ZE to VATA 1994; “VAT credit” also includes a repayment to persons who are not taxable persons (within the meaning of VATA 1994) of an amount of VAT paid under and in accordance with Schedule 9ZD or 9ZE to that Act; “VAT return” also includes— an OSS scheme return or a relevant non-UK return within the meaning of Schedule 9ZD to VATA 1994; a relevant special scheme return within the meaning of Schedule 9ZE to VATA 1994.

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