# Value Added Tax Act 1994, Paragraph 11


(1) A person (“P”) who is or has been registered under the OSS scheme must submit a return (an “OSS scheme return”) to the Commissioners for each reporting period.
(2) Each quarter for the whole or part of which P is registered under the OSS scheme is a “reporting period” for P.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/9ZD/paragraph/11 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZD/paragraph-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.