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The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021

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Amendments to the Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020

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31.  In regulation 22(2)—

(a)omit the “or” at the end of paragraph (d);

(b)at the end of paragraph (e) insert “or”;

(c)after that paragraph insert—

(f)makes a scheme supply within the meaning of Schedule 9ZD to VATA..

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