{
  "url": "https://openlegislation.uk/value-added-tax-distance-selling-and-miscellaneous-amendments-no-2-regulations-2021/regulation-3",
  "json_url": "https://openlegislation.uk/value-added-tax-distance-selling-and-miscellaneous-amendments-no-2-regulations-2021/regulation-3.json",
  "legislation": "uksi/2021/1165",
  "legislation_title": "The Value Added Tax (Distance Selling and Miscellaneous Amendments No. 2) Regulations 2021",
  "legislation_url": "https://openlegislation.uk/value-added-tax-distance-selling-and-miscellaneous-amendments-no-2-regulations-2021",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Amendments to Schedule 9ZA to the Value Added Tax Act 1994",
  "text": "In paragraph 7(3) (identification of persons for the purposes of VAT in Northern Ireland), after paragraph (a) (but before the “or”) insert—\n“(aa) the person is registered under the OSS scheme or a participant in a non-UK scheme within the meaning of Schedule 9ZD,”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2021/1165/regulation/3",
    "retrieved_at": "2026-10-28T22:07:59.791929+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}