SCHEDULES
SCHEDULE 18

VAT and distance selling: Northern Ireland
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 provision as they consider appropriate about the administration, collection or enforcement of value added tax due under Schedules 9ZD and 9ZE.
9
Regulations under subsections (7) and (8) may—
a
confer on a person specified in the regulations a discretion to do anything under, or for the purposes of, the regulations;
b
make provision by reference to things specified in a notice published in accordance with the regulations;
c
make consequential, transitional, transitory, saving, supplementary or incidental provision.
Sch. 18 para. 5 in force for specified purposes at Royal Assent, see s. 95(6)(a)
Sch. 18 para. 5 in force at 1.7.2021 in so far as not already in force by S.I. 2021/770, reg. 3