makes provision about a charge to VAT on acquisitions of goods in Northern Ireland from a member State, and

contains modifications of the other provisions of this Act in connection with the movement of goods between Northern Ireland and member States.

makes provision about VAT charged on goods imported into the United Kingdom as a result of their entry into Northern Ireland,

makes provision about the treatment, for the purposes of VAT, of goods that are removed from Northern Ireland to Great Britain and goods that are removed from Great Britain to Northern Ireland, and

contains other provision relevant to the application of this Act in Northern Ireland.

supplies of goods by persons established outside the United Kingdom that are facilitated by online marketplaces, and

the importation of goods of a low value.

establishes a special accounting scheme (“the OSS scheme”) for use by persons making intra-Community distance sales of goods from Northern Ireland to member States, and

makes provision about corresponding schemes in member States.

establishes a special accounting scheme (“the IOSS scheme”) for use by persons supplying imported goods to Northern Ireland or into the European Union, and

makes provision about corresponding schemes in member States.

amend Schedules 9ZD and 9ZE, and

amend Parts 1 and 2 of Schedule 9ZF,

amend Part 3 of Schedule 9ZF (including by inserting provision modifying any provision of an Act whenever passed or made), and

make such further provision as they consider appropriate about the administration, collection or enforcement of value added tax due under Schedules 9ZD and 9ZE.

confer on a person specified in the regulations a discretion to do anything under, or for the purposes of, the regulations;

make provision by reference to things specified in a notice published in accordance with the regulations;

make consequential, transitional, transitory, saving, supplementary or incidental provision.

of any business carried on by the department, or

of a supply by the department which, by virtue of F105section 41A, is treated as a supply in the course or furtherance of a business,

F4a health service body as defined in section 60(7) of the National Health Service and Community Care Act 1990,

a National Health Service trust established under Part I of that Act or the M1National Health Service (Scotland) Act 1978 F175,

F84an NHS foundation trustF5F163,

a Primary Care TrustF26F115,

a Local Health BoardF99F180,

F121an integrated care board,

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

NHS EnglandF61,

the National Institute for Health and Care ExcellenceF118,

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

the Health Research Authority (also established by that Act),

a strategic highways company appointed under section 1 of the Infrastructure Act 2015.

a health and social services body as defined in Article 7(6) of the M2Health and Personal Social Services (Northern Ireland) Order 1991; and

a Health and Social Services trust established under that Order.

telecommunications services,

supply of water, gas, electricity or thermal energy,

transport of goods,

port or airport services,

passenger transport,

supply of new goods manufactured for sale,

engaging in transactions in respect of agricultural products in the exercise of regulatory functions,

organisation of trade fairs or exhibitions,

warehousing,

activities of commercial publicity bodies,

activities of travel agents,

running of staff shops, cooperatives, industrial canteens, or similar institutions, or

activities carried out by radio and television bodies which are of a commercial nature.

any supply of goods or services by a member of the group to another member of the group shall be disregarded; and

any F6supply which is a supply to which paragraph (a) above does not apply and is a supply of goods or services by or to a member of the group shall be treated as a supply by or to the representative member; and

any VAT paid or payable by a member of the group on the importation of goods shall be treated as paid or payable by the representative member and the goods shall be treated, for the purposes of sections 38 and 73(7), as imported by the representative member;

it is material, for the purposes of any provision made by or under this Act (“the relevant provision”), whether the person by or to whom a supply is made, or the person by whom goods are F137... imported, is a person of a particular description,

paragraph (b) or (c) of subsection (1) above applies to any supplyF168... or importation, and

it would (if there were no group) be a supply of services F68to which section 7A(2)(a) applies made to a person belonging in the United Kingdom;

those services are not within any of the descriptions specified in Schedule 9;

the supplier has been supplied (whether or not by a person belonging in the United Kingdom) with F10any services F62... which do not fall within any of the descriptions specified in Schedule 9 F120and section 7A(2)(a) applied to the supply;

the supplier belonged outside the United Kingdom when it was supplied with the services mentioned in paragraph (c) above; and

the services so mentioned have been used by the supplier for making the supply to the UK member.

were a taxable supply in the United Kingdom by the representative member to itself, and

without prejudice to that, were made by the representative member in the course or furtherance of its business.

shall not be taken into account as a supply made by the representative member when determining any allowance of input tax under section 26(1) in the case of the representative member;

shall be deemed for the purposes of paragraph 1 of Schedule 6 to be a supply in the case of which the person making the supply and the person supplied are connected within the meaning of F167section 1122 of the Corporation Tax Act 2010 (connected persons); and

subject to paragraph (b) above F30and paragraph 8A of Schedule 6, shall be taken to be a supply the value and time of which are determined as if it were a supply of services which is treated by virtue of section 8 as made by the person by whom the services are received.

there has been a supply of the assets of a business of a person (“ the transferor ”) to a person to whom the whole or any part of that business was transferred as a going concern (“ the transferee ”),

the transferor was supplied with services F97... at a time before the transfer when the transferor belonged outside the United Kingdom F72and section 7A(2)(a) applied to the supply,

the transferor himself acquired any of the assets in question by way of a previous supply of assets falling within those paragraphs, and

F154there is a supply to which section 7A(2)(a) applies of services which, if used by the transferor for making such a supply, would be deemed by virtue of that subsection to have been supplied to the transferor at a time when he belonged outside the United Kingdom,

one of them controls each of the others,

one person (whether a body corporate or an individual) controls all of them, or

two or more individuals carrying on a business in partnership control all of them.

controls the UK body corporate or all of the UK bodies corporate, and

is established, or has a fixed establishment, in the United Kingdom in relation to the business.

controls the UK body corporate or all of the UK bodies corporate, and

is established, or has a fixed establishment, in the United Kingdom in relation to the business.

“UK body corporate” means a body corporate which is established or has a fixed establishment in the United Kingdom;

“relevant person” means an individual, a body corporate or a Scottish partnership.

X is empowered by statute to control the UK body corporate's activities, or

X is the UK body corporate's holding company.

make provision by reference to generally accepted accounting practice;

define generally accepted accounting practice for that purpose by reference to a specified document or instrument (and may provide for the reference to be read as including a reference to any later document or instrument that amends or replaces the first);

adopt any statutory or other definition of generally accepted accounting practice (with or without modification);

make provision by reference to what would be required or permitted by generally accepted accounting practice if accounts, or accounts of a specified kind, were prepared for a person.

the nature of a person;

past or intended future activities of a person;

the relationship between a number of persons;

the effect of including a person within a group or of excluding a person from a group.

make provision which applies generally or only in specified circumstances;

make different provision for different circumstances;

include supplementary, incidental, consequential or transitional provision.

for another F46person, who is eligible F150by virtue of section 43A to be treated as a member of the group, to be treated as a member of the group,

for a F127person to cease to be treated as a member of the group,

for a member to be substituted as the group’s representative member, or

for the F27persons no longer to be treated as members of a group.

must be made by one of them or by the person controlling them, and

in the case of an application for the F64persons to be treated as a group, must appoint one of them as the representative member.

the day on which the application is received by the Commissioners, or

such earlier or later time as the Commissioners may allow.

in the case of an application such as is mentioned in subsection (1) above, that the F109persons are not eligible F147by virtue of section 43A to be treated as members of a group,

in the case of an application such as is mentioned in subsection (2)(a) above, that the F170person is not eligible F58by virtue of section 43A to be treated as a member of the group, or

in any case, that refusal of the application is necessary for the protection of the revenue.

which is specified in the notice, and

which is, or falls after, the date on which the notice is given.

a F124person is treated as a member of a group, and

it appears to the Commissioners that the F146person is not, or is no longer, eligible F42by virtue of section 43A to be treated as a member of the group,

the first date on which, in the opinion of the Commissioners, the F110person was not eligible to be treated as a member of the group, or

the date on which, in the opinion of the Commissioners, the F181person ceased to be eligible to be treated as a member of the group.

an application under section 43B(1) would have effect from a time in accordance with section 43B(4), but

at that time one or more of the F140persons specified in the application is a member of a group (other than that to which the application relates),

an application under section 43B(2)(a) would have effect from a time in accordance with section 43B(4), but

at that time the F106person specified in the application is a member of a group (other than that to which the application relates),

a business, or part of a business, carried on by a taxable person is transferred as a going concern to a F117person treated as a member of a group under section 43;

on the transfer of the business or part, chargeable assets of the business are transferred to the F29person; and

the transfer of the assets is treated by virtue of section 5(3)(c) as neither a supply of goods nor a supply of services.

during the prescribed accounting period in which the assets are transferred, and

during any longer period to which regulations under section 26(3)(b) relate and in which the assets are transferred.

carrying on a business in partnership, F49...

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

is a taxable person for the purposes of this Act or, without being a taxable person, is a person who makes taxable supplies F82...;

is not established, and does not have any fixed establishment, in the United Kingdom;

is established in a country or territory in respect of which it appears to the Commissioners that the condition specified in subsection (1A) below is satisfied; and

in the case of an individual, does not have his usual place of residence F156or permanent address in the United Kingdom,

appointed to act on the person's behalf in relation to VAT, and

registered against the name of the person in accordance with any regulations under subsection (4).

have effect by virtue of an Order in Council under section 173 of the Finance Act 2006, and

contain provision of a kind mentioned in subsection (2)(a) and (b) of that section.

who has not been F70given a direction under subsection (1ZA) , and

in relation to whom the conditions specified in paragraphs (a), (b) and (c) of F41subsection (1) are satisfied,

shall be entitled to act on his principal’s behalf for any of the purposes of this Act, of any other enactment (whenever passed) relating to VAT or of any subordinate legislation made under this Act or any such enactment;

shall, subject to such provisions as may be made by the Commissioners by regulations, secure (where appropriate by acting on his principal’s behalf) his principal’s compliance with and discharge of the obligations and liabilities to which his principal is subject by virtue of this Act, any such other enactment or any such subordinate legislation; and

require the registration of the names of VAT representatives against the names of their principals in any register kept for the purposes of this Act; F47...

make it the duty of a VAT representative, for the purposes of registration, to notify the Commissioners, within such period as may be prescribed, that his appointment has taken effect or has ceased to have effect.

the VAT representative has consented to, or connived in, the commission of the offence by his principal;

the commission of the offence by his principal is attributable to any neglect on the part of the VAT representative; or

the offence consists in a contravention by the VAT representative of an obligation which, by virtue of that subsection, is imposed both on the VAT representative and on his principal.

section 51 of the Finance Act 1997 (enforcement F155by taking control of goods or, in Northern Ireland, by distress) and any regulations under that section, and

section 52 of that Act (enforcement by diligence),

may specify a time by which it (or any part of it) must be complied with;

may be varied;

continues to have effect (subject to any variation) until it is withdrawn or the conditions specified in subsection (1) are no longer satisfied.

may specify a time by which it (or any part of it) must be complied with;

may be varied;

continues to have effect (subject to any variation) until it is withdrawn.

served notice of the direction or requirement on him; or

taken all such other steps as appear to them to be reasonable for bringing the direction or requirement to his attention.

a person is UK-established if the person is established, or has a fixed establishment, in the United Kingdom, and

an individual is also UK-established if the person's usual place of residence or permanent address is in the United Kingdom.

for the purpose of determining whether the transferee is liable to be registered under this Act he shall be treated as having carried on the business F56or part of the business before as well as after the transfer and supplies by the transferor shall be treated accordingly; F65...

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

for liabilities and duties under this Act (excluding sections 59 to 70) of the transferor F178(other than the duties mentioned in subsection (2A) above) to become, to such extent as may be provided by the regulations, liabilities and duties of the transferee; and

for any right of either of them to repayment or credit in respect of VAT to be satisfied by making a repayment or allowing a credit to the other;

a business, or part of a business, carried on by a taxable person is transferred to another person as a going concern, and

the transferor continues to be required under this Act to preserve for any period after the transfer any records relating to the business or part of the business.

to give to E, within such time and in such form as E may reasonably require, such information contained in the records as E may reasonably specify,

to give to E, within such time and in such form as E may reasonably require, such copies of documents forming part of the records as E may reasonably specify, and

to make the records available for E's inspection at such time and place as E may reasonably require (and permit E to take copies of, or make extracts from, them).

for zero-rating the supply of any goods or services or for treating the supply of any goods or services as exempt;

for the registration under this Act of any body of persons representing persons ordinarily engaged in dealing on a terminal market and for disregarding such dealings by persons so represented in determining liability to be registered under this Act, and for disregarding such dealings between persons so represented for all the purposes of this Act;

for refunding, to such persons as may be specified by or under the order, input tax attributable to such dealings on a terminal market as may be so specified,

supplies of works of art, antiques or collectors’ items;

supplies of motor vehicles;

supplies of second-hand goods; and

any supply of goods through a person who acts as an agent, but in his own name, in relation to the supply.

aggregating all the prices at which that person obtained goods of that description in that period together with any amount carried forward to that period in pursuance of paragraph (d) below;

aggregating all the prices at which he supplies goods of that description in that period;

treating the total profit margin on goods supplied in that period as being equal to the amount (if any) by which, for that period, the aggregate calculated in pursuance of paragraph (a) above is exceeded by the aggregate calculated in pursuance of paragraph (b) above; and

treating any amount by which, for that period, the aggregate calculated in pursuance of paragraph (b) above is exceeded by the aggregate calculated in pursuance of paragraph (a) above as an amount to be carried forward to the following prescribed accounting period so as to be included, for the period to which it is carried forward, in any aggregate falling to be calculated in pursuance of paragraph (a) above.

make different provision for different cases; and

make provisions of the order subject to such general or special directions as may, in accordance with the order, be given by the Commissioners with respect to any matter to which the order relates.

the person took possession of the goods in Great Britain or the Isle of Man in the course of carrying on a business,

the goods were then removed to Northern Ireland or exported,

at the time of the removal or export (“the relevant time”), the person intended to resell the goods outside Great Britain and the Isle of Man in the course of carrying on the business, and

if the circumstances of, and following, the supply to the person had been altered as described in subsection (3), the person would have been entitled to exercise an option under an order made under section 50A in respect of the resale of the goods.

that (if it was not in fact so) the person was a taxable person,

that the goods were not removed to Northern Ireland or exported (and VAT was charged on the supply of the goods to the person on that basis), and

that the person resold the goods in Great Britain at the relevant time in the course of carrying on the business.

the supply had taken place at the relevant time, and

VAT had been chargeable on the value of the supply,

make entitlement to a VAT-related payment subject to conditions;

make provision about the making of claims under the order;

make provision for claims to be treated as if they were returns under this Act in respect of a particular period;

make provision about the calculation of VAT-related payments, including provision about the calculation of the consideration for, or value of, a supply;

make provision about how VAT-related payments are to be paid;

make provision for VAT-related payments to be treated as if they were repayments of input tax;

make provision requiring claims and payments to be made through agents in the United Kingdom;

make provision for agents dealing with claims and payments under the order to be treated under this Act as if they were taxable persons;

make provision for and in connection with the payment of interest to or by the Commissioners, including provision about interest wrongly paid.

confer power on the Commissioners to make provision in a direction or notice;

make provision, or enable the Commissioners to make provision, generally or for particular purposes;

make provision applying a provision of or made under this Act or another enactment, with or without modifications, including provision relating to penalties and offences;

make different provision for different purposes, including different provision in relation to persons carrying on business in different places or in relation to the removal or export of goods to different places;

make consequential, incidental, supplementary, transitional, transitory or saving provision.

for two or more supplies of goods or services by a tour operator to be treated as a single supply of services;

for the value of that supply to be ascertained, in such manner as may be determined by or under the order, by reference to the difference between sums paid or payable to and sums paid or payable by the tour operator;

for account to be taken, in determining the VAT chargeable on that supply, of the different rates of VAT that would have been applicable apart from this section;

excluding any F83person from the application of section 43;

as to the time when a supply is to be treated as taking place.

that he is carrying on a business involving one or more designated activities;

that he is of such a description and has complied with such requirements as may be prescribed; and

where an earlier certification of that person has been cancelled, that more than the prescribed period has elapsed since the cancellation or that such other conditions as may be prescribed are satisfied.

in the course or furtherance of the relevant part of his business by a person who is for the time being certified under this section;

at a time when that person is not a taxable person; and

to a taxable person,

for F160... an application for certification under this section, or for the cancellation of any such certification, F74to be made in the form and manner specified in the regulations or by the Commissioners in accordance with the regulations;

for the cases and manner in which the Commissioners may cancel a person’s certification;

for entitlement to a credit such as is mentioned in subsection (3) above to depend on the issue of an invoice containing such particulars as may be prescribed, or as may be notified by the Commissioners in accordance with provision contained in regulations; and

for the imposition on certified persons of obligations with respect to the keeping, preservation and production of such records as may be prescribed and of obligations to comply with such requirements with respect to any of those matters as may be so notified;

where the whole of his business relates to the carrying on of one or more designated activities, to that business; and

in any other case, to so much of his business as does so relate.

as a taxable supply of that other person (as well as a taxable supply of the person who makes it); and

in so far as that other person is supplied in connection with the carrying on by him of any business, as a supply made by him in the course or furtherance of that business;

is himself a taxable person at the time when the supply is made; and

is supplied in connection with the carrying on by him of any business,

any supply of goods consisting in fine gold, in gold grain of any purity or in gold coins of any purity; or. . .

any supply of goods containing gold where the consideration for the supply (apart from any VAT) is, or is equivalent to, an amount which does not exceed, or exceeds by no more than a negligible amount, the open market value of the gold contained in the goods F25; or.

any supply of services consisting in the application to another person’s goods of a treatment or process which produces goods a supply of which would fall within paragraph (a) above.

goods consisting in or containing any precious or semi-precious metal or stones; or

services relating to, or to anything containing, any precious or semi-precious metal or stones,

a taxable (but not a zero-rated) supply of goods F148or services (“the relevant supply”) is made to a person (“the recipient”),

the relevant supply is of goods F148or services to which this section applies (see subsection (9)),

the relevant supply is not an excepted supply (see subsection (10)), and

the total value of the relevant supply, and of corresponding supplies made to the recipient in the month in which the relevant supply is made, exceeds £1,000 (“the disregarded amount”).

is a supply of goods F148or services to which this section applies, and

is not an excepted supply.

as taxable supplies of the recipient (as well as taxable supplies of the person making them), and

in so far as the recipient is supplied in connection with the carrying on by him of any business, as supplies made by him in the course or furtherance of that business,

a taxable person makes a supply of goods F148or services to a person (“the recipient”) at any time,

the supply is of goods F148or services to which this section applies and is not an excepted supply, and

the recipient is a taxable person at that time and is supplied in connection with the carrying on by him of any business,

this Act and any other enactment, and

any subordinate legislation,

the use which has been made of the goods F148or services, or

other matters unrelated to the characteristics of the goods F148or services themselves.

make different provision for different cases, and

contain supplementary, incidental, consequential or transitional provisions.

by regulations under Schedule 8 to the Environment Act 2021, or

by or under any other enactment that makes similar provision for a returnable deposit to be paid in relation to goods.

an Act of the Scottish Parliament,

a Measure or Act of Senedd Cymru, or

Northern Ireland legislation.

a taxable person makes a taxable (but not a zero-rated) supply of goods, and

a deposit amount is payable in relation to the goods supplied.

is added to the price payable for the goods, and

must be repaid by a person, if the conditions for repayment under the scheme are met.

the person makes the first supply of goods in relation to which a deposit amount is payable (whether or not another person makes a subsequent supply of those goods in relation to which a deposit amount is payable), and

that supply is a taxable (but not a zero-rated) supply.

for the making of financial adjustments in connection with the liability to account for and pay VAT under subsection (2);

specifying the methods for calculating those adjustments;

specifying the methods for determining or estimating the proportion of supplies in respect of which deposit amounts are not repaid;

about the manner in which, and the period within which, adjustments are to be made (including adjustments for the correction of errors);

specifying the conditions subject to which adjustments are to be made;

conferring power on the Commissioners to make provision for the purposes of paragraphs (a) to (e) by means of a notice published in accordance with the regulations.

different provision for different purposes;

different provision for different areas;

consequential, supplementary, incidental, transitional, transitory or saving provision.

Condition A or B is met.

the goods supplied or the goods on or in relation to which the service is performed (as the case may be) are imported (other than by virtue of Condition A being met) without there having been a zero-rated free zone supply by P of those goods after receiving the supply mentioned in that subsection, and

within the period of three months beginning with the day on which the goods are imported, P does not make a taxable supply of the goods to another person in the course or furtherance of P’s business.

a breach, occurring while the procedure has effect, of the terms of the declaration for the procedure or of any other requirement imposed in relation to the procedure by or under Schedule 2 to TCTA 2018, or

a breach, occurring at any time after the declaration was made, of any other requirement imposed by an officer of Revenue and Customs in relation to the goods for which the declaration was made.

modifying the application or effect of this section, or

applying this section, with or without modification,