Paragraph 1 F1

Parts 2 and 3 establish a special accounting scheme (the One Stop Shop scheme, referred to in this Schedule as the “OSS scheme”) which may be used by persons making intra-Community distance sales of goods from Northern Ireland to member States;

Part 4 is about persons participating in F2a non-UK scheme;

Part 5 is about the collection of F3UK VAT;

Part 6 is about appeals;

Part 7 contains definitions.