# The Value Added Tax (Amendment) (EU Exit) Regulations 2021, 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”.

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Source: https://www.legislation.gov.uk/uksi/2021/715/regulation/34 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021/regulation-34
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.