This Statutory Instrument has been made, in part, to correct errors in S.I. 2020/1545 and is being issued free of charge to all known recipients of that Statutory Instrument.
2021 No. 1164
The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021
Made
Laid before the House of Commons
Coming into force
The Treasury make these Regulations in exercise of the powers conferred by section 40A(7) and (9) of the Value Added Tax Act 19941, section 51(1)(a) of the Taxation (Cross-border Trade) Act 20182 and section 96(1)(a) of the Finance Act 20213.
In accordance with section 51(1)(a) of the Taxation (Cross-border Trade) Act 2018, the Treasury consider it appropriate to make provision in regulations 23 to 30 and 32 to 34 relating to value added tax in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU.
In accordance with section 96(1)(a) of the Finance Act 2021, the Treasury consider it appropriate in relation to the Protocol on Ireland/Northern Ireland in the EU withdrawal agreement4 to make provision in regulations 27, 31, 35 and 36 relating to value added tax for the purpose of, or in connection with, giving effect to Council Directive (EU) 2017/24555 of 5 December 2017 amending Directive 2006/112/EC6 and Directive 2009/132/EC7 as regards certain value added tax obligations for supplies of services and distance sales of goods.