{
  "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZD/paragraph-15A",
  "json_url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZD/paragraph-15A.json",
  "legislation": "ukpga/1994/23",
  "legislation_title": "Value Added Tax Act 1994",
  "legislation_url": "https://openlegislation.uk/value-added-tax-act-1994",
  "path": "schedule/9ZD/paragraph/15A",
  "kind": "paragraph",
  "number": "15A",
  "heading": null,
  "text": "(1) A person (“P”) who—\n(a) is registered under the OSS scheme, and\n(b) is also registered, or required to be registered, under this Act,\nis not required to discharge any obligation placed on them as a taxable person, to the extent that the obligation relates to a scheme supply treated as made in the United Kingdom.\n(2) The reference in sub-paragraph (1) to an obligation placed on P as a taxable person is to an obligation—\n(a) to which P is subject under or by virtue of this Act, and\n(b) to which P would not be subject if P was neither registered nor required to be registered under this Act.\n(3) This paragraph does not prevent P claiming, in reliance on section 25(2) (deduction of input tax from output tax by a taxable person), a credit for input tax incurred on scheme supplies treated as made in the United Kingdom.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Schs. 9ZD-9ZF inserted (10.6.2021 for specified purposes, 1.7.2021 for specified purposes, 1.3.2024 for specified purposes, 31.3.2026 in so far as not already in force) by Finance Act 2021 (c. 26), s. 95(6)(a), Sch. 18 para. 6; S.I. 2021/770, regs. 3, 4 (with regs. 5-7); S.I. 2024/130, regs. 3, 4; S.I. 2026/315, reg. 2"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Sch. 9ZD para. 15A inserted (1.4.2022) by The Value Added Tax (Enforcement Related to Distance Selling and Miscellaneous Amendments) Regulations 2022 (S.I. 2022/226), regs. 1, 5"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1994/23/schedule/9ZD/paragraph/15A",
    "retrieved_at": "2026-10-29T09:33:58.510022+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}