Value Added Tax Act 1994 Schedule 9ZD, Part 7

Interpretation (paragraph 38)

Schedule 9ZD, Part 7, paragraph 38 provides the definitions and interpretation rules for the key terms used throughout Schedule 9ZD, which deals with the One Stop Shop (OSS) scheme and related non-UK VAT schemes.

• The paragraph defines essential terms including "OSS scheme", "scheme supply", "UK VAT", "non-UK scheme", "non-UK return", "tax period", "reporting period", and "participant", along with references to EU legislation such as the Implementing Regulation and the VAT Directive.
• References to "the tax authorities" in the context of a non-UK scheme mean the tax authorities of the EU member state whose law established that particular scheme.
• Where the Schedule refers to scheme supplies being "treated as made" in the United Kingdom, this means supplies deemed to take place in the UK under the rules in paragraph 29(1) of Schedule 9ZB (which deals with goods removed to or from Northern Ireland and related supply rules).
• Many of the definitions cross-refer to other paragraphs within Schedule 9ZD itself — for example, "scheme supply" is defined in paragraph 2, "OSS scheme return" in paragraph 11(1), and "non-UK scheme" in paragraph 16(1).