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Part 3 Liability, returns, payment etcF1

  1. Liability to pay ... VAT to Commissioners
  2. OSS scheme returns
  3. OSS scheme returns: further requirements
  4. Payment
  5. Availability of records
  6. Amounts required to be paid to member States
  7. Persons registered under the OSS scheme who are also registered under this Act

Annotations

Textual amendments

F1

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