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The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021
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- 2021 No. 1164
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PART 1 Amendments to the Value Added Tax Act 1994
2.Amendments to Schedule 9ZD to the Value Added Tax Act 1994
3.In paragraph 2 (“scheme supply”) omit “(and references to a...
4.In paragraph 4(3) (persons who may be registered) omit “otherwise”....
5.(1) Paragraph 10 (liability to pay non-UK VAT to Commissioners)...
6.(1) Paragraph 14 (availability of records) is amended as follows....
7.In Part 4 (persons registered under non-UK special accounting schemes),...
8.Amendments to Schedule 9ZE to the Value Added Tax Act 1994
9.In paragraph 10 (liability to pay VAT to Commissioners) omit...
10.(1) Paragraph 14 (availability of records) is amended as follows....
13.After paragraph 36 insert— No VAT chargeable on supplies by...
14.(1) Paragraph 37 (no import VAT chargeable on qualifying supplies...
15.In paragraph 38(2)(c) (time and place of supply of goods)...
16.(1) Paragraph 39 (place of supply of goods: supplies facilitated...
17.In paragraph 41(1) (refund of UK VAT), for “person registered...
18.In paragraph 43(1) (interpretation), in the definition of “special scheme”,...
19.Amendments to Schedule 9ZF to the Value Added Tax Act 1994
20.After paragraph 1 insert— Section 3 (taxable persons and registration) has effect as if,...
22.In paragraph 7, in inserted sub-paragraph (1A) for “registered under”...
PART 2 Amendments to secondary legislation
25.In regulation 133B(3), for “regulation 9” substitute “regulation 2”.
26.In regulation 145J(3), before “paragraph 38(6)” insert “or”.
27.Amendments to the Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020
28.In regulation 6(2), for “the person who causes” to the...
29.In regulation 6A(2), for “the person who causes” to the...
30.In regulation 19(3)(a), after “Great Britain”, in both places it...
34.In article 12(3)(b)(ii) of the Value Added Tax (Special Provisions)...
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