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The Value Added Tax (Enforcement Related to Distance Selling and Miscellaneous Amendments) Regulations 2022

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This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

Amendments to Schedule 9ZD to VATA

This section has no associated Explanatory Memorandum

9.—(1) Paragraph 25 (deemed amendments of relevant non-UK returns) is amended as follows.

(2) In the heading omit “relevant non-UK”.

(3) In sub-paragraph (1)—

(a)after “made” insert “an OSS scheme return or”;

(b)omit “relevant non-UK” in the second place it occurs.

(4) In sub-paragraph (2)—

(a)after “made” insert “an OSS scheme return or”;

(b)for “paragraph 33(2)(b)” substitute “paragraph 33(2)”;

(c)omit “relevant non-UK” in the second place it occurs.

(5) In sub-paragraph (3)—

(a)after “made” insert “an OSS scheme return or”;

(b)omit the second set of words in brackets;

(c)omit “relevant non-UK” in the final place it occurs.

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