# The Value Added Tax (Distance Selling and Miscellaneous Amendments No. 2) Regulations 2021, Regulation 3: Amendments to Schedule 9ZA to the Value Added Tax Act 1994


In paragraph 7(3) (identification of persons for the purposes of VAT in Northern Ireland), after paragraph (a) (but before the “or”) insert—
“(aa) the person is registered under the OSS scheme or a participant in a non-UK scheme within the meaning of Schedule 9ZD,”.

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Source: https://www.legislation.gov.uk/uksi/2021/1165/regulation/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-distance-selling-and-miscellaneous-amendments-no-2-regulations-2021/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.