The Value Added Tax (Distance Selling and Miscellaneous Amendments No. 2) Regulations 2021
en
King's Printer of Acts of Parliament
2021-12-01
VALUE ADDED TAX
These Regulations amend certain provisions in the Value Added Tax Act 1994 (c. 23) (“VATA”) which concern the application of VAT in relation to goods in Northern Ireland pursuant to the United Kingdom’s obligations under the Protocol on Ireland/Northern Ireland in the EU withdrawal agreement (“the Protocol”).
Amendments to Schedule 9ZA to the Value Added Tax Act 19944
In paragraph 18A(2)(c), for “paragraph 80” substitute “paragraph 81”.