OpenLegislation

Schedule 9ZE Distance selling of goods imported to Northern Ireland: special accounting schemeF1

  1. 1Introduction
  2. 2Registration
  3. 3Liability, returns, payment etc
  4. 4Collection etc of UK VAT
  5. 5IOSS representatives
  6. 6Supplementary provision
  7. 7Appeals
  8. 8Interpretation

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