---
title: "The Finance Act 2021, Section 95 and Schedule 18 (Distance Selling: Northern Ireland) (Appointed Day No. 3) Regulations 2026"
id: 49c007e7-9e0b-4b02-9f21-40f3153a0ed0
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: regulation
in_force: true
publisher_url: https://www.legislation.gov.uk/uksi/2026/315
attribution: "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
solon_url: https://solon.orangecat.ch/law/49c007e7-9e0b-4b02-9f21-40f3153a0ed0
language: en
in_force_from: 2026-03-18
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/uksi/2026/315/data.xml
read_on: 2026-11-10
sha256: 1a82200c30d49d897c783fc9c04c442db7da0eed036b1c4cabcffdec7f3d6e24
provisions: 3
---

# The Finance Act 2021, Section 95 and Schedule 18 (Distance Selling: Northern Ireland) (Appointed Day No. 3) Regulations 2026

## Title and introductory text {#prelims}

2026 No. 315 (C. 24)
VALUE ADDED TAX
The Finance Act 2021, Section 95 and Schedule 18 (Distance Selling: Northern Ireland) (Appointed Day No. 3) Regulations 2026
Made
18th March 2026
The Treasury make these Regulations in exercise of the powers conferred by section 95(7) and (8) of the Finance Act 2021.

## 1 Citation {#regulation-1}

These Regulations may be cited as the Finance Act 2021, Section 95 and Schedule 18 (Distance Selling: Northern Ireland) (Appointed Day No. 3) Regulations 2026.

## 2 Appointed Day {#regulation-2}

The day appointed for the coming into force of section 95(1) of and Schedule 18 to the Finance Act 2021, so far as not already in force, is 31st March 2026.