OpenLegislation

Part 6 Supplementary provisionF1

  1. Registration under this Act
  2. De-registration
  3. Scheme participants who are also registered under this Act
  4. No VAT chargeable on supplies by special scheme participants not registered for VAT
  5. No import VAT chargeable on qualifying supplies of goods
  6. Time and place of supply of goods
  7. Place of supply of goods: supplies facilitated by online marketplaces
  8. VAT representatives
  9. Refund of UK VAT

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