Paragraph 1 F1

In this Schedule—

(a)

Parts 2 and 3 establish a special accounting scheme (the Import One Stop Shop scheme, referred to in this Schedule as the “IOSS scheme”) which may be used by certain persons making supplies of goods—

(F2i)

to Northern Ireland from countries or territories other than Great Britain, the Isle of Man or member States, or

(ii)

into the European Union from countries or territories other than Northern Ireland or member States;

(b)

Part 4 makes provision about the collection of UK VAT on such supplies;

(c)

Part 5 makes provision about IOSS representatives;

(d)

Part 6 makes supplementary provision;

(e)

Part 7 is about appeals;

(f)

Part 8 contains definitions.

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
F2: Words in Sch. 9ZE para. 1(a) substituted (1.3.2024) by The Value Added Tax (Distance Selling) (Amendments) Regulations 2024 (S.I. 2024/128), regs. 1(1), 3(2)