SCHEDULES
F1SCHEDULE 9ZEDistance selling of goods imported to Northern Ireland: special accounting scheme
Annotations:
Amendments (Textual)
F1PART 4Collection etc of UK VAT
Assessments: consequential modifications
18
References to prescribed accounting periods in F3section 77 (assessments: time limits etc) are to be read in accordance with the modifications made by paragraphs 16 and 17—
F2a
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F2b
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F2c
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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