The Finance Act 2021, Section 95 and Schedule 18 (Distance Selling: Northern Ireland) (Appointed Day No. 1 and Transitory Provision) Regulations 2021 No. 770 (C. 41)

Statutory Instruments

2021 No. 770 (C. 41)

Value Added Tax

The Finance Act 2021, Section 95 and Schedule 18 (Distance Selling: Northern Ireland) (Appointed Day No. 1 and Transitory Provision) Regulations 2021

Made

28th June 2021

The Treasury make these Regulations in exercise of the powers conferred by section 95(3), (4), (7) and (8) of the Finance Act 2021(1).

In accordance with section 95(3) of the Finance Act 2021, the Treasury consider it appropriate, in connection with the coming into force of section 95 of, and Schedule 18 to, that Act, to make the transitory provision in regulations 5 to 8.

(1)

2021 c. 26.