The Value Added Tax (Distance Selling) (Amendments) Regulations 2024
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Change 1
3 Supplies to Northern Ireland from Great Britain etc
(1) Schedule 9ZE to VATA 1994 (distance selling of goods imported to Northern Ireland: special accounting scheme) is amended in accordance with paragraphs (2) to (6). (2) In paragraph 1 (overview), in sub-paragraph (a), for the words from “to Northern” to the end substitute — (i) to Northern Ireland from countries or territories other than Great Britain, the Isle of Man or member States, or (ii) into the European Union from countries or territories other than Northern Ireland or member States; . (3) In paragraph 2 (qualifying supplies of goods)— (a) in sub-paragraph (1), in the words before paragraph (a), after “is” insert “, subject to sub-paragraph (3),”; (b) after sub-paragraph (2) insert— (3) A supply of goods is not a “qualifying supply of goods” if— (a) the goods are in Great Britain or the Isle of Man at the time they are sold, (b) the supply involves the goods being removed from Great Britain or the Isle of Man to Northern Ireland, and (c) the recipient of the goods belongs in Northern Ireland. . (4) In paragraph 34 (registration under this Act), in sub-paragraph (1) omit “(apart from paragraph 1(1A) of Schedule 1 as it has effect in accordance with paragraph 7 of Schedule 9ZF)”. (5) Omit paragraph 36A (no VAT chargeable on supplies by special scheme participants not registered for VAT). (6) In paragraph 37 (no import VAT chargeable on qualifying supplies of goods)— (a) in sub-paragraph (1)— (i) in the words before paragraph (a) omit “, or their removal to Northern Ireland from Great Britain or the Isle of Man,”; (ii) in paragraph (a) omit “or removal”; (b) in sub-paragraph (2) omit “or removal”. (7) In Schedule 9ZF to VATA 1994 (modifications etc in connection with Schedules 9ZD and 9ZE), omit paragraph 7.
3 Supplies to Northern Ireland from Great Britain etc
(1) Schedule 9ZE to VATA 1994 (distance selling of goods imported to Northern Ireland: special accounting scheme) is amended in accordance with paragraphs (2) to (6). (2) In paragraph 1 (overview), in sub-paragraph (a), for the words from “to Northern” to the end substitute — (i) to Northern Ireland from countries or territories other than Great Britain, the Isle of Man or member States, or (ii) into the European Union from countries or territories other than Northern Ireland or member States; . (3) In paragraph 2 (qualifying supplies of goods)— (a) in sub-paragraph (1), in the words before paragraph (a), after “is” insert “, subject to sub-paragraph (3),”; (b) after sub-paragraph (2) insert— (3) A supply of goods is not a “qualifying supply of goods” if— (a) the goods are in Great Britain or the Isle of Man at the time they are sold, (b) the supply involves the goods being removed from Great Britain or the Isle of Man to Northern Ireland, and (c) the recipient of the goods belongs in Northern Ireland. . (4) In paragraph 34 (registration under this Act), in sub-paragraph (1) omit “(apart from paragraph 1(1A) of Schedule 1 as it has effect in accordance with paragraph 7 of Schedule 9ZF)”. (5) Omit paragraph 36A (no VAT chargeable on supplies by special scheme participants not registered for VAT). (6) In paragraph 37 (no import VAT chargeable on qualifying supplies of goods)— (a) in sub-paragraph (1)— (i) in the words before paragraph (a) omit “, or their removal to Northern Ireland from Great Britain or the Isle of Man,”; (ii) in paragraph (a) omit “or removal”; (b) in sub-paragraph (2) omit “or removal”. (7) In Schedule 9ZF to VATA 1994 (modifications etc in connection with Schedules 9ZD and 9ZE), omit paragraph 7.
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