{
  "url": "https://openlegislation.uk/finance-act-2021/schedule-18/paragraph-1",
  "json_url": "https://openlegislation.uk/finance-act-2021/schedule-18/paragraph-1.json",
  "legislation": "ukpga/2021/26",
  "legislation_title": "Finance Act 2021",
  "legislation_url": "https://openlegislation.uk/finance-act-2021",
  "path": "schedule/18/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": null,
  "text": "Part 9 of Schedule 9ZA to VATA 1994 (value added tax on acquisitions in Northern Ireland from Member States: registration in respect of distance sales) is amended as follows.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 18 para. 1 in force for specified purposes at Royal Assent, see s. 95(6)(a)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Sch. 18 para. 1 in force at 1.7.2021 in so far as not already in force by S.I. 2021/770, reg. 3"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2021/26/schedule/18/paragraph/1",
    "retrieved_at": "2026-10-29T08:58:11.025653+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}