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Schedule 9ZD Distance selling of goods from Northern Ireland: special accounting schemeF1

  1. 1Introduction
  2. 2Registration
  3. 3Liability, returns, payment etc
  4. 4Persons registered under non-UK special accounting schemes
  5. 5Collection of ...UK VAT
  6. 6Appeals
  7. 7Interpretation

Annotations

Textual amendments

F1

Schs. 9ZD-9ZF inserted (10.6.2021 for specified purposes, 1.7.2021 for specified purposes, 1.3.2024 for specified purposes, 31.3.2026 in so far as not already in force) by Finance Act 2021 (c. 26), s. 95(6)(a), Sch. 18 para. 6; S.I. 2021/770, regs. 3, 4 (with regs. 5-7); S.I. 2024/130, regs. 3, 4; S.I. 2026/315, reg. 2