# Value Added Tax Act 1994, Paragraph 16


(1) In this Schedule “a non-UK scheme” means any provision of the law of a member State which implements Section 3 of Chapter 6 of Title XII of the VAT Directive.
(2) In relation to a non-UK scheme, references to the “administering member State” are to the member State under whose law the scheme is established.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/9ZD/paragraph/16 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZD/paragraph-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.