95 Distance selling: Northern Ireland
Finance Act 2021 (2021 c 26) | Legislation

95  Distance selling: Northern Ireland

(1)     In Schedule 18, which makes provision in relation to the Protocol on Ireland/Northern Ireland in the EU withdrawal agreement about value added tax and distance selling—

(a)     Part 1 makes provision amending—

(i)     the criteria for registration under Part 9 of Schedule 9ZA to VATA 1994 (value added tax on acquisitions in Northern Ireland from member States: registration in respect of distance sales), and

(ii)     the application of the place of supply rules in Part 5 of Schedule 9ZB to VATA 1994 (goods removed to or from Northern Ireland: rules relating to particular supplies);

(b)     Part 2 makes provision implementing the European Union schemes known as the

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