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The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021

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Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.
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Amendments to Schedule 9ZE to the Value Added Tax Act 1994

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9. In paragraph 10 (liability to pay VAT to Commissioners) omit sub-paragraph (5).

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