Part 2 Amendment of secondary legislation relating to value added tax

Part 13 (Place of supply)

55.  In regulation 98(1) (distance sales from the United Kingdom)—

(a) in the heading, for “the United Kingdom” substitute “Northern Ireland to the EU”;

(b) in paragraph (1), for “to another member State” substitute “from Northern Ireland to a member State”.

(1)

Regulation 98 was omitted by S.I. 2019/59 but that provision is not yet in force and is omitted by this instrument.