Search Legislation

Advanced Search

The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021

Help about what version

What Version

  • Latest available (Revised)
  • Original (As made)
Help about opening options

Opening Options

Status:

This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

  1. Introductory Text

  2. 1.Citation and Commencement

  3. PART 1 Amendments to the Value Added Tax Act 1994

    1. 2.Amendments to Schedule 9ZD to the Value Added Tax Act 1994

    2. 3.In paragraph 2 (“scheme supply”) omit “(and references to a...

    3. 4.In paragraph 4(3) (persons who may be registered) omit “otherwise”....

    4. 5.(1) Paragraph 10 (liability to pay non-UK VAT to Commissioners)...

    5. 6.(1) Paragraph 14 (availability of records) is amended as follows....

    6. 7.In Part 4 (persons registered under non-UK special accounting schemes),...

    7. 8.Amendments to Schedule 9ZE to the Value Added Tax Act 1994

    8. 9.In paragraph 10 (liability to pay VAT to Commissioners) omit...

    9. 10.(1) Paragraph 14 (availability of records) is amended as follows....

    10. 11.In Part 4 (collection etc of UK VAT), after paragraph...

    11. 12.In paragraph 34(3) (registration under this Act)—

    12. 13.After paragraph 36 insert— No VAT chargeable on supplies by...

    13. 14.(1) Paragraph 37 (no import VAT chargeable on qualifying supplies...

    14. 15.In paragraph 38(2)(c) (time and place of supply of goods)...

    15. 16.(1) Paragraph 39 (place of supply of goods: supplies facilitated...

    16. 17.In paragraph 41(1) (refund of UK VAT), for “person registered...

    17. 18.In paragraph 43(1) (interpretation), in the definition of “special scheme”,...

    18. 19.Amendments to Schedule 9ZF to the Value Added Tax Act 1994

    19. 20.After paragraph 1 insert— Section 3 (taxable persons and registration) has effect as if,...

    20. 21.Omit paragraph 2.

    21. 22.In paragraph 7, in inserted sub-paragraph (1A) for “registered under”...

  4. PART 2 Amendments to secondary legislation

    1. 23.Amendments to the Value Added Tax Regulations 1995

    2. 24.In regulation 133AD omit paragraph (c).

    3. 25.In regulation 133B(3), for “regulation 9” substitute “regulation 2”.

    4. 26.In regulation 145J(3), before “paragraph 38(6)” insert “or”.

    5. 27.Amendments to the Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020

    6. 28.In regulation 6(2), for “the person who causes” to the...

    7. 29.In regulation 6A(2), for “the person who causes” to the...

    8. 30.In regulation 19(3)(a), after “Great Britain”, in both places it...

    9. 31.In regulation 22(2)— (a) omit the “or” at the end...

    10. 32.Miscellaneous amendments to other secondary legislation

    11. 33.In article 2(b) of the Value Added Tax (Treatment of...

    12. 34.In article 12(3)(b)(ii) of the Value Added Tax (Special Provisions)...

    13. 35.Omit regulations 5 to 8 of the Finance Act 2021,...

  5. PART 3 Saving provision

    1. 36.Any notice published under regulation 8 of the Finance Act...

  6. Signature

  7. Explanatory Note

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

Explanatory Memorandum

Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as made version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources