The Finance Act 2021, Section 95 and Schedule 18 (Distance Selling: Northern Ireland) (Appointed Day No. 1 and Transitory Provision) Regulations 2021 No. 770 (C. 41)

Commencement provisions U.K.

3.  Section 95(1) of and Schedule 18 to FA 2021 so far as they are not already in force come into force on 1st July 2021 subject to the exceptions and restrictions set out in regulation 4.

Commencement Information

I1 Reg. 3 in force at made date