Part 4 Persons registered under non-UK special accounting schemesF1
- Meaning of “a non-UK scheme”
- Exemption from requirement to register under this Act
- De-registration
- Scheme participants who are also registered under this Act
- Value of supplies to connected persons
- Refund of VAT on supplies of goods and services supplied to scheme participant
- Availability of records
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