# The Value Added Tax (Distance Selling and Miscellaneous Amendments No. 2) Regulations 2021, Regulation 6: Amendment to Schedule 9ZB to the Value Added Tax Act 1994


In Schedule 9ZB to the Value Added Tax Act 1994 (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”.

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Source: https://www.legislation.gov.uk/uksi/2021/1165/regulation/6 (the official version)
Page: https://openlegislation.uk/value-added-tax-distance-selling-and-miscellaneous-amendments-no-2-regulations-2021/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.