| The Value Added Tax (Imported Goods) Relief Order 1984 | 1984 No. 746 | art. 3A(2) | words substituted | The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021 | 2021 No. 1164 | reg. 32 | Yes | |
| Value Added Tax Act 1994 | 1994 c. 23 | Sch. 9ZD para. 2 | words omitted | The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021 | 2021 No. 1164 | reg. 3 | Yes | |
| Value Added Tax Act 1994 | 1994 c. 23 | Sch. 9ZD para. 4(3) | word omitted | The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021 | 2021 No. 1164 | reg. 4 | Yes | |
| Value Added Tax Act 1994 | 1994 c. 23 | Sch. 9ZD para. 10(3)-(5) | substituted for Sch. 9ZD para. 10(3) | The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021 | 2021 No. 1164 | reg. 5(3) | Yes | |
| Value Added Tax Act 1994 | 1994 c. 23 | Sch. 9ZD para. 14(1) | words inserted | The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021 | 2021 No. 1164 | reg. 6(2)(a) | Yes | |
| Value Added Tax Act 1994 | 1994 c. 23 | Sch. 9ZD para. 14(1) | word omitted | The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021 | 2021 No. 1164 | reg. 6(2)(b) | Yes | |
| Value Added Tax Act 1994 | 1994 c. 23 | Sch. 9ZD para. 14(1) | words omitted | The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021 | 2021 No. 1164 | reg. 6(2)(c) | Yes | |
| Value Added Tax Act 1994 | 1994 c. 23 | Sch. 9ZD para. 14(3) | words substituted | The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021 | 2021 No. 1164 | reg. 6(3) | Yes | |
| Value Added Tax Act 1994 | 1994 c. 23 | Sch. 9ZD para. 10 heading | word omitted | The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021 | 2021 No. 1164 | reg. 5(2) | Yes | |
| Value Added Tax Act 1994 | 1994 c. 23 | Sch. 9ZD Pt. 4 para. 21A and cross-heading | inserted | The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021 | 2021 No. 1164 | reg. 7 | Yes | |
| Value Added Tax Act 1994 | 1994 c. 23 | Sch. 9ZE para. 10(5) | omitted | The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021 | 2021 No. 1164 | reg. 9 | Yes | |
| Value Added Tax Act 1994 | 1994 c. 23 | Sch. 9ZE para. 14(1) | words inserted | The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021 | 2021 No. 1164 | reg. 10(3)(a) | Yes | |
| Value Added Tax Act 1994 | 1994 c. 23 | Sch. 9ZE para. 14(1) | word omitted | The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021 | 2021 No. 1164 | reg. 10(3)(b) | Yes | |
| Value Added Tax Act 1994 | 1994 c. 23 | Sch. 9ZE para. 14(1) | words omitted | The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021 | 2021 No. 1164 | reg. 10(3)(c) | Yes | |
| Value Added Tax Act 1994 | 1994 c. 23 | Sch. 9ZE para. 14(3) | words substituted | The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021 | 2021 No. 1164 | reg. 10(4) | Yes | |
| Value Added Tax Act 1994 | 1994 c. 23 | Sch. 9ZE para. 34(3) | words substituted | The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021 | 2021 No. 1164 | reg. 12(a) | Yes | |
| Value Added Tax Act 1994 | 1994 c. 23 | Sch. 9ZE para. 34(3)(a) | word substituted | The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021 | 2021 No. 1164 | reg. 12(b) | Yes | |
| Value Added Tax Act 1994 | 1994 c. 23 | Sch. 9ZE para. 34(3)(b) | words substituted | The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021 | 2021 No. 1164 | reg. 12(c) | Yes | |
| Value Added Tax Act 1994 | 1994 c. 23 | Sch. 9ZE para. 37(1) | Sch. 9ZE para. 37 renumbered as Sch. 9ZE para. 37(1) | The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021 | 2021 No. 1164 | reg. 14(2) | Yes | |
| Value Added Tax Act 1994 | 1994 c. 23 | Sch. 9ZE para. 37(1) | words inserted | The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021 | 2021 No. 1164 | reg. 14(3) | Yes | |
| Value Added Tax Act 1994 | 1994 c. 23 | Sch. 9ZE para. 37(1)(a) | words inserted | The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021 | 2021 No. 1164 | reg. 14(4) | Yes | |
| Value Added Tax Act 1994 | 1994 c. 23 | Sch. 9ZE para. 37(1)(b) | words substituted | The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021 | 2021 No. 1164 | reg. 14(5) | Yes | |
| Value Added Tax Act 1994 | 1994 c. 23 | Sch. 9ZE para. 37(2) | inserted | The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021 | 2021 No. 1164 | reg. 14(6) | Yes | |
| Value Added Tax Act 1994 | 1994 c. 23 | Sch. 9ZE para. 38(2)(c) | words substituted | The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021 | 2021 No. 1164 | reg. 15 | Yes | |
| Value Added Tax Act 1994 | 1994 c. 23 | Sch. 9ZE para. 39(1) | omitted | The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021 | 2021 No. 1164 | reg. 16(2) | Yes | |
| Value Added Tax Act 1994 | 1994 c. 23 | Sch. 9ZE para. 39(2) | omitted | The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021 | 2021 No. 1164 | reg. 16(2) | Yes | |
| Value Added Tax Act 1994 | 1994 c. 23 | Sch. 9ZE para. 39(3) | words substituted | The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021 | 2021 No. 1164 | reg. 16(3) | Yes | |
| Value Added Tax Act 1994 | 1994 c. 23 | Sch. 9ZE para. 39(5) | words substituted | The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021 | 2021 No. 1164 | reg. 16(3) | Yes | |
| Value Added Tax Act 1994 | 1994 c. 23 | Sch. 9ZE para. 41(1) | words substituted | The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021 | 2021 No. 1164 | reg. 17 | Yes | |
| Value Added Tax Act 1994 | 1994 c. 23 | Sch. 9ZE para. 43(1) | words substituted | The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021 | 2021 No. 1164 | reg. 18 | Yes | |
| Value Added Tax Act 1994 | 1994 c. 23 | Sch. 9ZE para. 14 heading | words inserted | The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021 | 2021 No. 1164 | reg. 10(2) | Yes | |
| Value Added Tax Act 1994 | 1994 c. 23 | Sch. 9ZE para. 30A and cross-heading | inserted | The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021 | 2021 No. 1164 | reg. 11 | Yes | |
| Value Added Tax Act 1994 | 1994 c. 23 | Sch. 9ZE para. 36A and cross-heading | inserted | The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021 | 2021 No. 1164 | reg. 13 | Yes | |
| Value Added Tax Act 1994 | 1994 c. 23 | Sch. 9ZF para. 1A | inserted | The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021 | 2021 No. 1164 | reg. 20 | Yes | |
| Value Added Tax Act 1994 | 1994 c. 23 | Sch. 9ZF para. 2 | omitted | The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021 | 2021 No. 1164 | reg. 21 | Yes | |
| Value Added Tax Act 1994 | 1994 c. 23 | Sch. 9ZF para. 7 | words substituted | The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021 | 2021 No. 1164 | reg. 22 | Yes | |
| The Value Added Tax (Treatment of Transactions) Order 1995 | 1995 No. 958 | art. 2(b) | words substituted | The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021 | 2021 No. 1164 | reg. 33 | Yes | |
| The Value Added Tax (Special Provisions) Order 1995 | 1995 No. 1268 | art. 12(3)(b)(ii) | words substituted | The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021 | 2021 No. 1164 | reg. 34 | Yes | |
| The Value Added Tax Regulations 1995 | 1995 No. 2518 | reg. 133AD(c) | omitted | The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021 | 2021 No. 1164 | reg. 24 | Yes | |
| The Value Added Tax Regulations 1995 | 1995 No. 2518 | reg. 133B(3) | words substituted | The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021 | 2021 No. 1164 | reg. 25 | Yes | |
| The Value Added Tax Regulations 1995 | 1995 No. 2518 | reg. 145J(3) | word inserted | The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021 | 2021 No. 1164 | reg. 26 | Yes | |
| The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020 | 2020 No. 1546 | reg. 6(2) | words substituted | The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021 | 2021 No. 1164 | reg. 28 | Yes | |
| The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020 | 2020 No. 1546 | reg. 6A(2) | words substituted | The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021 | 2021 No. 1164 | reg. 29 | Yes | |
| The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020 | 2020 No. 1546 | reg. 19(3)(a) | words inserted | The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021 | 2021 No. 1164 | reg. 30 | Yes | |
| The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020 | 2020 No. 1546 | reg. 22(2)(d) | word omitted | The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021 | 2021 No. 1164 | reg. 31(a) | Yes | |
| The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020 | 2020 No. 1546 | reg. 22(2)(e) | word inserted | The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021 | 2021 No. 1164 | reg. 31(b) | Yes | |
| The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020 | 2020 No. 1546 | reg. 22(2)(f) | inserted | The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021 | 2021 No. 1164 | reg. 31(c) | Yes | |
| The Finance Act 2021, Section 95 and Schedule 18 (Distance Selling: Northern Ireland) (Appointed Day No. 1 and Transitory Provision) Regulations 2021 | 2021 No. 770 | reg. 5-8 | omitted | The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021 | 2021 No. 1164 | reg. 35 | Yes | |