---
title: "The Finance Act 2021, Section 95 and Schedule 18 (Distance Selling: Northern Ireland) (Appointed Day No. 2) Regulations 2024"
id: 6b45932c-a374-46f8-ad4e-5818c79b8cfd
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: regulation
in_force: true
publisher_url: https://www.legislation.gov.uk/uksi/2024/130
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/6b45932c-a374-46f8-ad4e-5818c79b8cfd
language: en
in_force_from: 2024-02-06
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/uksi/2024/130/data.xml
read_on: 2026-11-10
sha256: c32a2759a01aa9c28d79b0ab9878770e5881a785d5e11b9b5d031208bb319704
provisions: 5
---

# The Finance Act 2021, Section 95 and Schedule 18 (Distance Selling: Northern Ireland) (Appointed Day No. 2) Regulations 2024

## Title and introductory text {#prelims}

2024 No. 130 (C. 8)
VALUE ADDED TAX
The Finance Act 2021, Section 95 and Schedule 18 (Distance Selling: Northern Ireland) (Appointed Day No. 2) Regulations 2024
Made
6th February 2024
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. 2) Regulations 2024.

## 2 Interpretation {#regulation-2}

In these Regulations, “Schedule 9ZE” means Schedule 9ZE to the Value Added Tax Act 1994.

## 3 Appointed Day {#regulation-3}

1st March 2024 is appointed as the day on which section 95(1) of and Schedule 18 to the Finance Act 2021, so far as they are not already in force, come into force subject to the exceptions set out in regulation 4.

## 4 Exceptions {#regulation-4}

(1) The exceptions are—
(a) Paragraph 4(b)(iii) (persons who may be registered), paragraph 5(3)(b) (becoming registered) and paragraph 7(1) (further provision about registration) of Part 2 of Schedule 9ZE;
(b) Part 5 of Schedule 9ZE (IOSS representatives).