Paragraph 9 F1

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.

”;

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).

(F34B)

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.”