Paragraph 66 F1

(1)

Paragraph 1 of Schedule 1 (registration in respect of taxable supplies: UK establishment) has effect as if—

(a)

the provisions mentioned in sub-paragraphs (4)(a) and (5) included paragraphs 43(5) and 53(5) of this Schedule (cancellation of registration);

(b)

in sub-paragraph (7), after “are supplied” there were inserted “ and any taxable supplies which would not be taxable supplies apart from paragraph 29(1) of Schedule 9ZB ”;

(c)

in sub-paragraph (9)—

(i)

after “section 18B(4)” there were inserted “ or paragraph 19(5) of Schedule 9ZB ”;

(ii)

after “supply” there were inserted “ or acquisition ”.

(2)

Paragraph 2 of that Schedule has effect as if in sub-paragraph (7), after paragraph (b) there were inserted—

“(c)
any acquisition of goods from a member State by one of the constituent members in the course of the activities of the taxable person is to be treated as an acquisition by that person;”.

(3)

Paragraph 4(3) of that Schedule has effect as if after “are supplied” there were inserted “ and any taxable supplies which would not be taxable supplies apart from paragraph 29(1) of Schedule 9ZB ”.

Annotations

Textual amendments

F1: Schs. 9ZA, 9ZB inserted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 2 (with s. 3(4), Sch. 2 para. 7(7)-(10)) (with savings and transitional provisions in S.I. 2020/1545, Pt. 4); S.I. 2020/1642, reg. 9