This Statutory Instrument has been made, in part, to correct errors in S.I. 2020/1544 and is being issued free of charge to all known recipients of that Statutory Instrument.
2021 No. 1165
Value Added Tax
The Value Added Tax (Distance Selling and Miscellaneous Amendments No. 2) Regulations 2021
Approved by the House of Commons
Made
Laid before the House of Commons
Coming into force
The Treasury make these Regulations in exercise of the powers conferred by section 51(1)(a) and (3) of the Taxation (Cross-border Trade) Act 20181 and section 96(1)(a) and (3) of the Finance Act 20212.
In accordance with section 51(1)(a) of the Taxation (Cross-border Trade) Act 2018, the Treasury consider it appropriate to make provision in regulation 4 relating to value added tax in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU.
In accordance with section 96(1)(a) of the Finance Act 2021, the Treasury consider it appropriate in relation to the Protocol on Ireland/Northern Ireland in the EU withdrawal agreement3 to make provision in these Regulations relating to value added tax for the purposes of, or in connection with, giving effect to Council Directive (EU) 2017/24554 of 5 December 2017 amending Directive 2006/112/EC5 and Directive 2009/132/EC6 as regards certain value added tax obligations for supplies of services and distance sales of goods.