# The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021, Regulation 12: Amendments to Schedule 9ZE to the Value Added Tax Act 1994


In paragraph 34(3) (registration under this Act)—
(a) for the words before paragraph (a) substitute “A supply made by a participant in a special scheme is a “relevant supply” if—”;
(b) in paragraph (a), for “supplies” substitute “supply”;
(c) in paragraph (b), for “supplies are” substitute “supply is”.

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Source: https://www.legislation.gov.uk/uksi/2021/1164/regulation/12 (the official version)
Page: https://openlegislation.uk/value-added-tax-distance-selling-and-miscellaneous-amendments-regulations-2021/regulation-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.