Part 2 Amendments Relating to the One Stop Shop and Import One Stop Shop Schemes
Finance Act 2021 (2021 c 26) | Legislation

Part 2 Amendments Relating to the One Stop Shop and Import One Stop Shop Schemes

5

In section 40A of VATA 1994 (Northern Ireland Protocol) after subsection (3) insert—

“(4)     Schedule 9ZD—

(a)     establishes a special accounting scheme (“the OSS scheme”) for use by persons making intra-Community distance sales of goods from Northern Ireland to member States, and

(b)     makes provision about corresponding schemes in member States.

(5)     Schedule 9ZE—

(a)     establishes a special accounting scheme (“the IOSS scheme”) for use by persons supplying imported goods to Northern Ireland or into the European Union, and

(b)     makes provision about corresponding schemes in member States.

(6)     Schedule 9ZF makes provision modifying other provisions of this Act and other enactments in connection with the provision made in Schedules 9ZD and 9ZE.

(7)     The Treasury may by regulations—

(a)     amend Schedules 9ZD and 9ZE, and

(b)     amend Parts 1 and 2 of Schedule 9ZF,

(including by inserting provision modifying any provision of an Act whenever passed or made).

(8)     The Commissioners may by regulations—

(a)     amend Part 3 of Schedule 9ZF (including by inserting provision modifying any provision of an Act whenever passed or made), and

(b)     make such further

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