Finance Act 2021 (c. 26)

SCHEDULES

SCHEDULE 18 VAT and distance selling: Northern Ireland

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

Amendments to Part 5 of Schedule 9ZB to VATA 1994

4 In Part 5 of Schedule 9ZB to VATA 1994 (goods removed to or from Northern Ireland: rules relating to particular supplies), in paragraph 29 (distance selling between EU and Northern Ireland: place of supply)—

(a) in sub-paragraph (1)(c)—

(i) omit the “or” at the end of paragraph (i);

(ii) for the “and” at the end of paragraph (ii) substitute “or”;

(iii) after that paragraph insert—

“(iii) is registered under the OSS scheme or a non-UK scheme (within the meaning of Schedule 9ZD), and”;

(b) in sub-paragraph (3), after “paragraph 48(2)” insert “of Schedule 9ZA”.