The Finance Act 2021, Section 95 and Schedule 18 (Distance Selling: Northern Ireland) (Appointed Day No. 2) Regulations 2024 No. 130 (C. 8)

Interpretation

2.  In these Regulations, “ Schedule 9ZE” means Schedule 9ZE to the Value Added Tax Act 1994(1).

(1)

1994 c. 23. Schedule 9ZE was inserted by Schedule 18 to the Finance Act 2021; relevant amending instruments are S.I. 2021/1164 and S.I. 2022/226.