http://www.legislation.gov.uk/uksi/2021/1164/regulation/1/madeThe Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021enKing's Printer of Acts of Parliament2021-10-25VALUE ADDED TAX 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. Citation and Commencement 1 These Regulations may be cited as the Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021 and come into force on 1st December 2021.
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