Schedule 9ZF, Part 3, paragraph 16(4)

That Part has effect as if after regulation 166 there were inserted— This regulation applies where the VAT on the relevant supply was accounted for on a relevant non-UK return or a relevant special scheme return. Where this regulation applies, the claimant must make the claim by— amending, in accordance with Article 61 of the Implementing Regulation, that relevant non-UK return or relevant special scheme return, or (where the period during which a person is entitled to make such an amendment has expired) notifying the Commissioners of the claim in writing in English.

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