SCHEDULES
F1SCHEDULE 9ZEDistance selling of goods imported to Northern Ireland: special accounting scheme
Annotations:
Amendments (Textual)
PART 6Supplementary provision
F2No VAT chargeable on supplies by special scheme participants not registered for VAT
Annotations:
Amendments (Textual)
F2
Sch. 9ZE para. 36A and cross-heading inserted (1.12.2021) by The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021 (S.I. 2021/1164), regs. 1, 13
36A
Where a person (“P”)—
a
has a business establishment, or some other fixed establishment, in the United Kingdom or the Isle of Man in relation to a business carried on by P,
b
makes a qualifying supply of goods that is treated as made in the United Kingdom,
c
is a participant in a special scheme when the supply is made, and
d
is not registered, or liable to be registered, under Schedule 1,
no VAT is chargeable on the supply under this Act.
Schs. 9ZD-9ZF inserted (10.6.2021 for specified purposes, 1.7.2021 for specified purposes) by Finance Act 2021 (c. 26), s. 95(6)(a), Sch. 18 para. 6; S.I. 2021/770, regs. 3, 4 (with regs. 5-7)