Sch 9ZD para 22
(1) For the purposes of this Schedule, section 73 (failure to make returns etc) is to be read as if— (a) the reference in subsection (1) of that section to returns required under this Act included relevant non-UK returns, ... (b) references in that section to a prescribed accounting period included a tax period , and (c) references in that section to a VAT credit included a repayment to persons who are not taxable persons of an amount of VAT paid under and in accordance with this Schedule. (2) See also the modifications in paragraph 23. (3) In this Schedule “ relevant non-UK return ” means a non-UK return (see paragraph 38(1)) that is required to be made (wholly or partly) in respect of scheme supplies that are treated as made in the United Kingdom.