{
  "url": "https://openlegislation.uk/finance-act-2021/schedule-18/paragraph-4",
  "json_url": "https://openlegislation.uk/finance-act-2021/schedule-18/paragraph-4.json",
  "legislation": "ukpga/2021/26",
  "legislation_title": "Finance Act 2021",
  "legislation_url": "https://openlegislation.uk/finance-act-2021",
  "path": "schedule/18/paragraph/4",
  "kind": "paragraph",
  "number": "4",
  "heading": null,
  "text": "In Part 5 of Schedule 9ZB to VATA 1994 (goods removed to or from Northern Ireland: rules relating to particular supplies), in paragraph 29 (distance selling between EU and Northern Ireland: place of supply)—\n(a) in sub-paragraph (1)(c)—\n(i) omit the “or” at the end of paragraph (i);\n(ii) for the “and” at the end of paragraph (ii) substitute “ or ”;\n(iii) after that paragraph insert—\n“(iii) is registered under the OSS scheme or a non-UK scheme (within the meaning of Schedule 9ZD), and”;\n(b) in sub-paragraph (3), after “paragraph 48(2)” insert “ of Schedule 9ZA ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 18 para. 4 in force for specified purposes at Royal Assent, see s. 95(6)(a)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Sch. 18 para. 4 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/4",
    "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."
}