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

PART 2 Amendments to secondary legislation

Amendments to the Value Added Tax Regulations 1995

23.  The Value Added Tax Regulations 1995(1) are amended as follows.

24.  In regulation 133AD omit paragraph (c).

25.  In regulation 133B(3), for “regulation 9” substitute “regulation 2”.

26.  In regulation 145J(3), before “paragraph 38(6)” insert “or”.

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

27.  The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020(2) are amended as follows.

28.  In regulation 6(2), for “the person who causes” to the end substitute “—

(a) in any case where a person causes goods to be placed into free circulation, that person (and not the person described in paragraph 4(3), (3A) or (4) of that Schedule); and

(b) in any other case, the person described in paragraph 4(4) of that Schedule.”.

29.  In regulation 6A(2), for “the person who causes” to the end substitute “—

(a) in any case where a person causes goods to be placed into free circulation, that person (and not the person described in paragraph 4(3) or (4)(b) of that Schedule); and

(b) in any other case, the person described in paragraph 4(4)(b) of that Schedule.”.

30.  In regulation 19(3)(a), after “Great Britain”, in both places it occurs, insert “or the Isle of Man”.

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.”.

Miscellaneous amendments to other secondary legislation

32.  In article 3A(2) of the Value Added Tax (Imported Goods) Relief Order 1984(3), for “European Union (Withdrawal) Act 2020”, in both places it occurs, substitute “European Union (Withdrawal) Act 2018(4)”.

33.  In article 2(b) of the Value Added Tax (Treatment of Transactions) Order 1995(5), for “European Union (Withdrawal) Act 2020” substitute “European Union (Withdrawal) Act 2018”.

34.  In article 12(3)(b)(ii) of the Value Added Tax (Special Provisions) Order 1995(6), for “European Union (Withdrawal) Act 2020” substitute “European Union (Withdrawal) Act 2018”.

35.  Omit regulations 5 to 8 of the Finance Act 2021, Section 95 and Schedule 18 (Distance Selling: Northern Ireland) (Appointed Day No. 1 and Transitory Provision) Regulations 2021(7).

(1)

S.I. 1995/2518; relevant amending instruments are S.I. 2020/1545 and 2021/715.

(2)

S.I. 2020/1546, amended by S.I. 2021/715; there are other amending instruments, but none is relevant.

(3)

S.I. 1984/746; relevant amending instruments are S.I. 2020/1545 and 2021/715.

(4)

2018 c. 16.

(5)

S.I. 1995/958; relevant amending instruments are S.I. 1999/3119 and 2020/1545.

(6)

S.I. 1995/1268; relevant amending instruments are S.I. 1997/1616, 2002/1503, 2006/2187 and 2020/1545.

(7)

S.I. 2021/770 (C. 41).