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

Exceptions

4.—(1) The exceptions are—

(a) Paragraph 4(b)(iii) (persons who may be registered), paragraph 5(3)(b) (becoming registered) and paragraph 7(1) (further provision about registration) of Part 2 of Schedule 9ZE;

(b) Part 5 of Schedule 9ZE (IOSS representatives).