Sch 9ZF para 5
(1) Section 80 (credit for, or repayment of, overstated or overpaid VAT) has effect subject to the following modifications. (2) Subsection (7) has effect as if after “this section” there were inserted “(and paragraph 31 of Schedule 9ZD and paragraph 25 of Schedule 9ZE)” . (3) That section has effect as if after subsection (7) there were inserted— (8) References in this section to output tax include references to UK VAT paid under and in accordance with Schedule 9ZD or 9ZE by a person who is registered under the OSS scheme or IOSS scheme (as the case may be) but who is not a taxable person. (9) In subsection (8), “UK VAT”, the “OSS scheme” and the “IOSS scheme” have the same meanings as in Schedules 9ZD and 9ZE. (10) References in this section to a prescribed accounting period include a tax period (within the meanings of Schedules 9ZD and 9ZE).