# Value Added Tax Act 1994, Paragraph 35


Where a person corrects a non-UK return in a way that constitutes telling the tax authorities for the administering member State about—
(a) an inaccuracy in the return,
(b) a supply of false information, or
(c) a withholding of information,
the person is regarded as telling HMRC about that for the purposes of paragraph 9 of Schedule 24 to the Finance Act 2007.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/9ZD/paragraph/35 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZD/paragraph-35
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.