Sch 9ZD para 38
(1) In this Schedule— “ administering member State ”, in relation to a non-UK scheme, has the meaning given by paragraph 16(2); “ the Implementing Regulation ” means Council Implementing Regulation (EU) No 282/2011; “ non-UK return ” means a return required to be made, for a tax period, under a non-UK scheme; “ non-UK scheme ” has the meaning given by paragraph 16(1); “ OSS scheme ” has the meaning given by paragraph 1(a); “ OSS scheme return ” has the meaning given by paragraph 11(1); “ participant ”, in relation to a non-UK scheme, means a person who is identified under that scheme; “ relevant non-UK return ” has the meaning given by paragraph 22(3); “ reporting period ” is to be read in accordance with paragraph 11(2); “ scheme supply ” has the meaning given by paragraph 2; “ tax period ” means a period for which a person is required to make a return under a non-UK scheme; “ UK VAT ” means VAT in respect of scheme supplies treated as made in the United Kingdom; “ the VAT Directive ” means Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax. (2) In relation to a non-UK scheme (or a non-UK return), references in this Schedule to “the tax authorities” are to the tax authorities for the member State under whose law the scheme is established. (3) References in this Schedule to scheme supplies being “treated as made” in the United Kingdom are to their being treated as made in the United Kingdom by paragraph 29(1) of Schedule 9ZB.