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Finance Act 2021
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4U.K.In Part 5 of Schedule 9ZB to VATA 1994 (goods removed to or from Northern Ireland: rules relating to particular supplies), in paragraph 29 (distance selling between EU and Northern Ireland: place of supply)—
(a)in sub-paragraph (1)(c)—
(i)omit the “or” at the end of paragraph (i);
(ii)for the “and” at the end of paragraph (ii) substitute “ or ”;
(iii)after that paragraph insert—
“(iii)is registered under the OSS scheme or a non-UK scheme (within the meaning of Schedule 9ZD), and”;
(b)in sub-paragraph (3), after “paragraph 48(2)” insert “ of Schedule 9ZA ”.
Commencement Information
I1Sch. 18 para. 4 in force for specified purposes at Royal Assent, see s. 95(6)(a)
I2Sch. 18 para. 4 in force at 1.7.2021 in so far as not already in force by S.I. 2021/770, reg. 3
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