The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021
en
King's Printer of Acts of Parliament
2021-10-25
VALUE ADDED TAX
These Regulations amend certain provisions of primary and secondary legislation concerning the VAT treatment of distance selling transactions in Northern Ireland and makes other miscellaneous amendments to provisions relating to VAT.
PART 2Amendments to secondary legislation
Amendments to the Value Added Tax Regulations 199526
In regulation 145J(3), before “paragraph 38(6)” insert “or”.