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Finance Act 2021

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Changes over time for: Paragraph 4

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Status:

Point in time view as at 01/08/2022.

Changes to legislation:

There are currently no known outstanding effects for the Finance Act 2021, Paragraph 4. Help about Changes to Legislation

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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