Sch 9ZF para 9
In Schedule 24 to FA 2007, paragraph 1 (error in taxpayer's document) has effect as if— (a) in the table, after the entry relating to a VAT return, statement or declaration in connection with a claim there were inserted— (b) before sub-paragraph (5) there were inserted— (4A) In this paragraph “ return under a special accounting scheme ” means any of the following, so far as relating to supplies of goods treated as made in the United Kingdom— (a) an OSS scheme return or a relevant non-UK return under Schedule 9ZD to VATA 1994 (see paragraphs 11 and 22(3) of that Schedule); (b) a relevant special scheme return under Schedule 9ZE to VATA 1994 (see paragraphs 11 and 16(3) of that Schedule). (4B) In a case where a return under a special accounting scheme is required to be submitted to an authority other than HMRC, for the purposes of sub-paragraph (1) the return is regarded as given to HMRC when it is submitted to that authority.