SCHEDULES
SCHEDULE 18VAT and distance selling: Northern Ireland
PART 1Amendments to Schedules 9ZA and 9ZB to VATA 1994
Amendments to Part 5 of Schedule 9ZB to VATA 1994
4
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
”
.