Part 1 Amendments to Schedules 9ZA and 9ZB to VATA 1994
Finance Act 2021 (2021 c 26) | Legislation

SCHEDULE 18 VAT and Distance Selling: Northern Ireland

Section 95

Part 1 Amendments to Schedules 9ZA and 9ZB to VATA 1994

Amendments to Part 9 of Schedule 9ZA to VATA 1994

1

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) is amended as follows.

2

(1)     Paragraph 48 (liability to be registered) is amended as follows.

(2)     In sub-paragraph (1), in the words after paragraph (b), for “on any day” to the end substitute—

“(i)     in a case where sub-paragraph (1A) applies, on a day determined in accordance with sub-paragraph (1B), or

(ii)     in a case where sub-paragraph (1A) does not apply, on any day when the person makes a relevant supply.”

(3)     After that sub-paragraph insert—

“(1A)     This sub-paragraph applies where—

(a)     the person has a single place of establishment, or (where the person does not have a place of establishment) a single place where the person has a permanent address or where the person usually resides, and

(b)     that place is in a member State or Northern Ireland.

(1B)     The person becomes

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