SCHEDULES
F1SCHEDULE 9ZEDistance selling of goods imported to Northern Ireland: special accounting scheme
Annotations:
Amendments (Textual)
PART 2Registration
Further provision about registration
7
1
Where the Commissioners register a person under the IOSS scheme who is an IOSS representative the Commissioners must also register under the IOSS scheme each person represented by the representative.
2
The Commissioners may, by means of a notice published by them, make further provision about registration under this Schedule.
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