# Finance Act 2021, Paragraph 4


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)—
(a) in sub-paragraph (1)(c)—
(i) omit the “or” at the end of paragraph (i);
(ii) for the “and” at the end of paragraph (ii) substitute “ or ”;
(iii) after that paragraph insert—
“(iii) is registered under the OSS scheme or a non-UK scheme (within the meaning of Schedule 9ZD), and”;
(b) in sub-paragraph (3), after “paragraph 48(2)” insert “ of Schedule 9ZA ”.

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Source: https://www.legislation.gov.uk/ukpga/2021/26/schedule/18/paragraph/4 (the official version)
Page: https://openlegislation.uk/finance-act-2021/schedule-18/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.