{
  "url": "https://openlegislation.uk/value-added-tax-distance-selling-and-miscellaneous-amendments-no-2-regulations-2021/regulation-7",
  "json_url": "https://openlegislation.uk/value-added-tax-distance-selling-and-miscellaneous-amendments-no-2-regulations-2021/regulation-7.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/7",
  "kind": "regulation",
  "number": "7",
  "heading": "Amendments to Schedule 9ZC to the Value Added Tax Act 1994",
  "text": "(1) In Schedule 9ZC to the Value Added Tax Act 1994 (online sales by overseas persons and low value importations: modifications relating to the Northern Ireland Protocol), in paragraph 1B, inserted section 5B (supplies of goods in Northern Ireland facilitated by online marketplaces: deemed supply) is amended as follows.\n(2) In subsection (1)(c), for “IOSS” substitute “special”.\n(3) In subsection (3)—\n(a) in the words before paragraph (a), for “IOSS” substitute “special”;\n(b) in paragraph (c), for “registered under” substitute “a participant in a special scheme within the meaning of”.\n(4) In subsection (4)—\n(a) in the words before paragraph (a), for “IOSS” substitute “special”;\n(b) in paragraph (b) after “Great Britain” insert “or the Isle of Man”.\n(5) In subsection (6)(a) after “Great Britain” insert “or the Isle of Man”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Schedule 9ZC was inserted by Part 2 of Schedule 3 to the Taxation (Post-Transition Period) Act 2020 and paragraph 1B was inserted into that Schedule by Part 4 of Schedule 18 to the Finance Act 2021."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2021/1165/regulation/7",
    "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."
}