# The Value Added Tax (Distance Selling and Miscellaneous Amendments No. 2) Regulations 2021, Regulation 7: Amendments to Schedule 9ZC to the Value Added Tax Act 1994


(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.
(2) In subsection (1)(c), for “IOSS” substitute “special”.
(3) In subsection (3)—
(a) in the words before paragraph (a), for “IOSS” substitute “special”;
(b) in paragraph (c), for “registered under” substitute “a participant in a special scheme within the meaning of”.
(4) In subsection (4)—
(a) in the words before paragraph (a), for “IOSS” substitute “special”;
(b) in paragraph (b) after “Great Britain” insert “or the Isle of Man”.
(5) In subsection (6)(a) after “Great Britain” insert “or the Isle of Man”.

---
Source: https://www.legislation.gov.uk/uksi/2021/1165/regulation/7 (the official version)
Page: https://openlegislation.uk/value-added-tax-distance-selling-and-miscellaneous-amendments-no-2-regulations-2021/regulation-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.