Sch 9ZD para 19
(1) A person (“P”) who— (a) is a participant in a non-UK 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 relevant supplies. (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) A supply made by a participant in a non-UK scheme is a “relevant supply” if— (a) the value of the supply must be accounted for in a return required to be made by the participant under that scheme, and (b) the supply is treated as made in the United Kingdom. (4) The Commissioners may by regulations specify cases in relation to which sub-paragraph (1) is not to apply. (5) In section 25(2) (deduction of input tax from output tax by a taxable person) the reference to output tax that is due from the taxable person does not include any VAT that the taxable person is liable under a non-UK scheme to pay to the tax authorities for the administering member State.