The Value Added Tax (Enforcement Related to Distance Selling and Miscellaneous Amendments) Regulations 2022 No. 226

PART 2

Amendments to secondary legislation

Amendments to the Value Added Tax Regulations 1995

29.  Part 16ZA(1) (importations, exportations and removals in respect of Northern Ireland) is amended in accordance with regulations 30 and 31.

(1)

Part 16ZA was inserted by S.I. 2020/1545.