The Finance Act 2021, Section 95 and Schedule 18 (Distance Selling: Northern Ireland) (Appointed Day No. 3) Regulations 2026
These Regulations are the third appointed day regulations made under section 95 of the Finance Act 2021 (c. 26).
Lifecycle
Department
Made
18 Mar 2026
—
Comes into force
TBC
Enabling power
The Treasury make these Regulations in exercise of the powers conferred by section 95(7) and (8) of the Finance Act 2021.
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