Subsection 7 VAT returnF1 United Kingdom Original text. Later amendments are not shown. 59Article 59 59aArticle 59a 60Article 60 60aArticle 60a 61Article 61 61aArticle 61a Annotations Textual amendments F1 Substituted by Council Regulation (EU) No 967/2012 of 9 October 2012 amending Implementing Regulation (EU) No 282/2011 as regards the special schemes for non-established taxable persons supplying telecommunications services, broadcasting services or electronic services to non-taxable persons. ← Article 58c Subsection 7 Article 59 →