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

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In force since 2024-02-06, as the publisher states.

Copy read on 2026-11-10. The page it was read from

Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

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Contents: 5 provisions
  1. Title and introductory text
  2. 1 Citation
  3. 2 Interpretation
  4. 3 Appointed Day
  5. 4 Exceptions

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5 provisions

Title and introductory text

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.

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1 Citation

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.

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2 Interpretation

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

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3 Appointed Day

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.

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4 Exceptions

(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).

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