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The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021
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- UK Statutory Instruments
- 2021 No. 1164
- PART 1
- Regulation 13
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Amendments to Schedule 9ZE to the Value Added Tax Act 1994
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13. After paragraph 36 insert—
“No VAT chargeable on supplies by special scheme participants not registered for VAT
36A. Where a person (“P”)—
(a)has a business establishment, or some other fixed establishment, in the United Kingdom or the Isle of Man in relation to a business carried on by P,
(b)makes a qualifying supply of goods that is treated as made in the United Kingdom,
(c)is a participant in a special scheme when the supply is made, and
(d)is not registered, or liable to be registered, under Schedule 1,
no VAT is chargeable on the supply under this Act.”.
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