5U.K.In section 40A of VATA 1994 (Northern Ireland Protocol) after subsection (3) insert—
“(4)Schedule 9ZD—
(a)establishes a special accounting scheme (“the OSS scheme”) for use by persons making intra-Community distance sales of goods from Northern Ireland to member States, and
(b)makes provision about corresponding schemes in member States.
(5)Schedule 9ZE—
(a)establishes a special accounting scheme (“the IOSS scheme”) for use by persons supplying imported goods to Northern Ireland or into the European Union, and
(b)makes provision about corresponding schemes in member States.
(6)Schedule 9ZF makes provision modifying other provisions of this Act and other enactments in connection with the provision made in Schedules 9ZD and 9ZE.
(7)The Treasury may by regulations—
(a)amend Schedules 9ZD and 9ZE, and
(b)amend Parts 1 and 2 of Schedule 9ZF,
(including by inserting provision modifying any provision of an Act whenever passed or made).
(8)The Commissioners may by regulations—
(a)amend Part 3 of Schedule 9ZF (including by inserting provision modifying any provision of an Act whenever passed or made), and
(b)make such further provision as they consider appropriate about the administration, collection or enforcement of value added tax due under Schedules 9ZD and 9ZE.
(9)Regulations under subsections (7) and (8) may—
(a)confer on a person specified in the regulations a discretion to do anything under, or for the purposes of, the regulations;
(b)make provision by reference to things specified in a notice published in accordance with the regulations;
(c)make consequential, transitional, transitory, saving, supplementary or incidental provision.”
Commencement Information
I1Sch. 18 para. 5 in force for specified purposes at Royal Assent, see s. 95(6)(a)
I2Sch. 18 para. 5 in force at 1.7.2021 in so far as not already in force by S.I. 2021/770, reg. 3