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Part 9 Registration in respect of distance sales from the EU to Northern IrelandF1

  1. Liability to be registered
  2. Notification of liability and registration
  3. Request to be registered
  4. Notification of matters affecting continuance of registration
  5. Cancellation of registration
  6. Power to vary specified sums by regulations
  7. Notifications
  8. Meaning of relevant supply

Annotations

Textual amendments

F1

Schs. 9ZA, 9ZB inserted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 2 (with s. 3(4), Sch. 2 para. 7(7)-(10)) (with savings and transitional provisions in S.I. 2020/1545, Pt. 4); S.I. 2020/1642, reg. 9