Value Added Tax Act 1994 Schedule 9ZD paragraph 16

Meaning of "a non-UK scheme"

Paragraph 16 defines what is meant by "a non-UK scheme" and identifies the "administering member State" for the purposes of Schedule 9ZD.

• A non-UK scheme is any provision in the law of an EU member State that implements Section 3 of Chapter 6 of Title XII of the VAT Directive.
• This relates to VAT simplification schemes operated by other EU member States under the VAT Directive framework.
• The administering member State is the member State whose law establishes the particular non-UK scheme in question.
• These definitions apply throughout Schedule 9ZD wherever those terms are used.