# The Value Added Tax (Distance Selling) (Amendments) Regulations 2024, Regulation 5


(1) Schedule 9ZE to VATA 1994 (distance selling of goods imported to Northern Ireland: special accounting scheme) is amended as follows.
(2) In paragraph 17 (assessments in connection with increase in consideration: modifications)—
(a) in sub-paragraph (1)—
(i) for “to (4)” substitute “and (3)”;
(ii) for “sections 73 and 76” substitute “section 73”;
(b) omit sub-paragraph (4).
(3) In paragraph 18 (assessments: consequential modifications)—
(a) in the words before sub-paragraph (a), for “the following provisions” substitute “section 77 (assessments: time limits etc)”;
(b) omit sub-paragraphs (a) to (c).
(4) Omit paragraphs 20 to 24 (default surcharges and interest etc).
(5) In paragraph 26 (overpayments: supplementary)—
(a) in sub-paragraph (1) omit “, (4C)”;
(b) in sub-paragraph (2) omit “, (4C)”.
(6) In paragraph 42 (appeals), omit sub-paragraph (1)(e).

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Source: https://www.legislation.gov.uk/uksi/2024/128/regulation/5 (the official version)
Page: https://openlegislation.uk/value-added-tax-distance-selling-amendments-regulations-2024/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.