96 Distance selling: power to make further provision
Finance Act 2021 (2021 c 26) | Legislation

96  Distance selling: power to make further provision

(1)     The Treasury may by regulations made by statutory instrument make such provision relating to value added tax as they consider appropriate in relation to the Protocol on Ireland/Northern Ireland in the EU withdrawal agreement—

(a)     for the purposes of, or in connection with, giving effect to Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods, or

(b)     otherwise for the purposes of dealing

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