# Value Added Tax Act 1994, Paragraph 1


In this Schedule—
(a) 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;
(b) Part 4 is about persons participating in a non-UK scheme;
(c) Part 5 is about the collection of UK VAT;
(d) Part 6 is about appeals;
(e) Part 7 contains definitions.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/9ZD/paragraph/1 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZD/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.