# Value Added Tax Act 1994, Paragraph 9


In Schedule 24 to FA 2007, paragraph 1 (error in taxpayer's document) has effect as if—
(a) in the table, after the entry relating to a VAT return, statement or declaration in connection with a claim there were inserted—
“
VAT
Return under a special accounting scheme.
”;
(b) before sub-paragraph (5) there were inserted—
“(4A) In this paragraph “return under a special accounting scheme” means any of the following, so far as relating to supplies of goods treated as made in the United Kingdom—
(a) an OSS scheme return or a relevant non-UK return under Schedule 9ZD to VATA 1994 (see paragraphs 11 and 22(3) of that Schedule);
(b) a relevant special scheme return under Schedule 9ZE to VATA 1994 (see paragraphs 11 and 16(3) of that Schedule).
(4B) In a case where a return under a special accounting scheme is required to be submitted to an authority other than HMRC, for the purposes of sub-paragraph (1) the return is regarded as given to HMRC when it is submitted to that authority.”

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