Schedule 9ZF, Part 2, paragraph 9

In Schedule 24 to FA 2007, paragraph 1 (error in taxpayer's document) has effect as if— in the table, after the entry relating to a VAT return, statement or declaration in connection with a claim there were inserted— before sub-paragraph (5) there were inserted— In this paragraph “return under a special accounting scheme” means any of the following, so far as relating to supplies of goods treated as made in the United Kingdom— an OSS scheme return or a relevant non-UK return under Schedule 9ZD to VATA 1994 (see paragraphs 11 and 22(3) of that Schedule); a relevant special scheme return under Schedule 9ZE to VATA 1994 (see paragraphs 11 and 16(3) of that Schedule). In a case where a return under a special accounting scheme is required to be submitted to an authority other than HMRC, for the purposes of sub-paragraph (1) the return is regarded as given to HMRC when it is submitted to that authority.

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