Commentary

V2.189L Non-Union scheme—under/overstatements of liability prior to 1 January 2015

Part V2 Registration – deregistration

V2.189L Non-Union scheme—under/overstatements of liability prior to 1 January 2015

V2.189L Non-Union scheme—under/overstatements of liability prior to 1 January 2015

Understatements of UK VAT under the Non-Union scheme prior to 1 January 2015

In this context, 'UK VAT' means VAT which a person is liable to pay (whether in the UK or another member state) in respect of qualifying supplies treated as made in the UK at a time when he is or was a participant in the special scheme1.

If HMRC considers that a person who is registered under VATA 1994, Sch 3B or identified under the equivalent provisions arising from Directive 2006/112/EC, arts 358–369 (formerly Directive 77/388/EEC, art 26c) in another member state has submitted a return which understates the amount of VAT

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