The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021
These Regulations amend certain provisions of primary and secondary legislation concerning the VAT treatment of distance selling transactions in Northern Ireland and makes other miscellaneous amendments to provisions relating to VAT.
Lifecycle
Department
Made
25 Oct 2021
—
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 regulations 27, 31, 35 and 36 relating to value added tax for the purpose 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
DocumentsOpen on legislation.gov.uk →