[F1Eligibility and representationU.K.
Textual Amendments
F1Schs. 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
31(1)A person may register as an IOSS representative for the purposes of the IOSS scheme if the person is established in Northern Ireland.U.K.
(2)A person may not be represented by more than one IOSS representative at a time.]