<dc:identifier>http://www.legislation.gov.uk/uksi/2021/1164/regulation/1/made</dc:identifier>
<dc:title>The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021</dc:title>
<dc:language>en</dc:language>
<dc:publisher>King's Printer of Acts of Parliament</dc:publisher>
<dc:modified>2021-10-25</dc:modified>
<dc:subject scheme="SIheading">VALUE ADDED TAX</dc:subject>
<dc:description>These Regulations amend certain provisions of primary and secondary legislation concerning the VAT treatment of distance selling transactions in Northern Ireland and makes other miscellaneous amendments to provisions relating to VAT.</dc:description>
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