Sch 9ZD para 15A
(1) A person (“ P ”) who— (a) is registered under the OSS scheme, and (b) is also registered, or required to be registered, under this Act, is not required to discharge any obligation placed on them as a taxable person, to the extent that the obligation relates to a scheme supply treated as made in the United Kingdom. (2) The reference in sub-paragraph (1) to an obligation placed on P as a taxable person is to an obligation— (a) to which P is subject under or by virtue of this Act, and (b) to which P would not be subject if P was neither registered nor required to be registered under this Act. (3) This paragraph does not prevent P claiming, in reliance on section 25(2) (deduction of input tax from output tax by a taxable person), a credit for input tax incurred on scheme supplies treated as made in the United Kingdom.