# The Value Added Tax (Distance Selling) (Amendments) Regulations 2024, Regulation 1: Citation and commencement


(1) These Regulations may be cited as the Value Added Tax (Distance Selling) (Amendments) Regulations 2024 and come into force on 1st March 2024.
(2) Regulations 4 to 6 have effect in relation to reporting periods commencing on or after 1st March 2024.
(3) In paragraph (2), “reporting period” has the meaning given by—
(a) paragraph 11 of Schedule 9ZD to VATA 1994, for the purposes of the OSS scheme;
(b) paragraph 11 of Schedule 9ZE to VATA 1994, for the purposes of the IOSS scheme.

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Source: https://www.legislation.gov.uk/uksi/2024/128/regulation/1 (the official version)
Page: https://openlegislation.uk/value-added-tax-distance-selling-amendments-regulations-2024/regulation-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.