The Value Added Tax (Distance Selling and Miscellaneous Amendments No. 2) Regulations 2021
These Regulations amend certain provisions in the Value Added Tax Act 1994 (c. 23) (“VATA”) which concern the application of VAT in relation to goods in Northern Ireland pursuant to the United Kingdom’s obligations under the Protocol on Ireland/Northern Ireland in the EU withdrawal agreement (“the Protocol”).
Lifecycle
Department
Made
25 Oct 2021
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In force
01 Dec 2021
Enabling power
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 agreementto make provision in these Regulations relating to value added tax for the purposes of, or in connection with, giving effect to Council Directive (EU) 2017/2455of 5 December 2017 amendingandas regards certain value added tax obligations for supplies of services and distance sales of goods. Directive 2006/112/EC Directive 2009/132/EC
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