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Regulation 6 Amendment to Schedule 9ZB to the Value Added Tax Act 1994

Original text. Later amendments are not shown.

In Schedule 9ZB to the Value Added Tax Act 1994f1 (goods removed to or from Northern Ireland and supply rules), in paragraph 29(1)(c)(iii) (distance selling between EU and Northern Ireland: place of supply) after “or” insert “a participant in”.

Annotations

Footnotes

f1

Schedule 9ZB was inserted by Part 1 of Schedule 2 to the Taxation (Post-Transition Period) Act 2020 and paragraph 29(1)(c)(iii) was inserted into that Schedule by Part 1 of Schedule 18 to the Finance Act 2021.