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1.—(1) These Regulations may be cited as the Value Added Tax (Distance Selling) (Amendments) Regulations 2024 and come into force on 1st March 2024.
(2) Regulations 4 to 6 have effect in relation to reporting periods commencing on or after 1st March 2024.
(3) In paragraph (2), “reporting period” has the meaning given by—
(a)paragraph 11 of Schedule 9ZD to VATA 1994(1), for the purposes of the OSS scheme(2);
(b)paragraph 11 of Schedule 9ZE to VATA 1994, for the purposes of the IOSS scheme(3).
Schedules 9ZD to 9ZF to the Value Added Tax Act 1994 were inserted by Schedule 18 to the Finance Act 2021; relevant amending instruments are S.I. 2021/1164 and S.I. 2022/226.
“OSS scheme” is defined in paragraph 1 of Schedule 9ZD to the Value Added Tax Act 1994.
“IOSS scheme” is defined in paragraph 1 of Schedule 9ZE to the Value Added Tax Act 1994.
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