Regulation 34 Amendment of the Value Added Tax Regulations 1995
In regulation 98(1) (distance sales from Northern Ireland to the EU), for “paragraph 1(2) of Schedule 2” substitute “paragraph 48(2) of Schedule 9ZA”.
In regulation 98(1) (distance sales from Northern Ireland to the EU), for “paragraph 1(2) of Schedule 2” substitute “paragraph 48(2) of Schedule 9ZA”.