SCHEDULES

[F1 SCHEDULE 9ZD U.K.Distance selling of goods from Northern Ireland: special accounting scheme

Textual Amendments

F1 Schs. 9ZD-9ZF inserted (10.6.2021 for specified purposes, 1.7.2021 for specified purposes, 1.3.2024 for specified purposes) by Finance Act 2021 (c. 26), s. 95(6)(a), Sch. 18 para. 6; S.I. 2021/770, regs. 3, 4 (with regs. 5-7); S.I. 2024/130, regs. 3, 4

PART 4 U.K.Persons registered under non-UK special accounting schemes

De-registration U.K.

18 (1) Sub-paragraph (2) applies where a person (“P”) who is registered under Schedule 1A or Part 9 of Schedule 9ZA— U.K.

(a) satisfies the Commissioners that P intends to apply for identification under a non-UK scheme, and

(b) asks the Commissioners to cancel P's registration under Schedule 1A or Part 9 of Schedule 9ZA (as the case may be).

(2) The Commissioners may cancel P's registration under Schedule 1A or Part 9 of Schedule 9ZA (as the case may be) with effect from—

(a) the day on which the request is made, or

(b) a later date agreed between P and the Commissioners.]