# The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021, Regulation 13: Amendments to Schedule 9ZE to the Value Added Tax Act 1994


After paragraph 36 insert—
“No VAT chargeable on supplies by special scheme participants not registered for VAT
36A. Where a person (“P”)—
(a) has a business establishment, or some other fixed establishment, in the United Kingdom or the Isle of Man in relation to a business carried on by P,
(b) makes a qualifying supply of goods that is treated as made in the United Kingdom,
(c) is a participant in a special scheme when the supply is made, and
(d) is not registered, or liable to be registered, under Schedule 1,
no VAT is chargeable on the supply under this Act.”.

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Source: https://www.legislation.gov.uk/uksi/2021/1164/regulation/13 (the official version)
Page: https://openlegislation.uk/value-added-tax-distance-selling-and-miscellaneous-amendments-regulations-2021/regulation-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.