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

(1) The exceptions are— (a) Parts 2 and 5 of... U.K.

4.—(1) The exceptions are—

(a) Parts 2 and 5 of Schedule 9ZE;

(b) Part 3 of Schedule 9ZE, except paragraph 10(5);

(c) Paragraph 42(1)(a) and (b) of Part 7 of Schedule 9ZE;

(d) Part 3 of Schedule 9ZF, except paragraphs 14 to 17.

(2) The restrictions are—

(a) Paragraph 10(1) to (4) of Part 3 of Schedule 9ZE comes into force on 1st July 2021 for the purposes of establishing whether paragraph 10(5) applies (but not otherwise);

(b) Paragraph 18 of Part 3 of Schedule 9ZF comes into force on 1st July 2021 so far as the provisions which it introduces (by way of modification of the Value Added Tax Regulations 1995(1)) relate to provisions in Schedule 9ZD and 9ZE which are brought into force by these Regulations (but not otherwise).

Commencement Information

I1 Reg. 4 in force at made date

(1)

S.I. 1995/2518, to which there are amendments not relevant to these Regulations.