Value Added Tax Act 1994 (c. 23)

SCHEDULES

[F1 SCHEDULE 9ZE U.K. Distance selling of goods imported to Northern Ireland: special accounting scheme

Textual Amendments

F1 Schs. 9ZD-9ZF inserted (10.6.2021 for specified purposes, 1.7.2021 for specified purposes, 1.3.2024 for specified purposes) by Finance Act 2021 (c. 26), s. 95(6)(a), Sch. 18 para. 6; S.I. 2021/770, regs. 3, 4 (with regs. 5-7); S.I. 2024/130, regs. 3, 4

PART 5 U.K. IOSS representatives

Eligibility and representation U.K.

31 (1) A person may register as an IOSS representative for the purposes of the IOSS scheme if the person is established in Northern Ireland. U.K.

(2) A person may not be represented by more than one IOSS representative at a time.]