# The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021, Regulation 14: Amendments to Schedule 9ZE to the Value Added Tax Act 1994


(1) Paragraph 37 (no import VAT chargeable on qualifying supplies of goods) is amended as follows.
(2) The existing text becomes sub-paragraph (1).
(3) In the opening words of that sub-paragraph, after “Great Britain” insert “or the Isle of Man”.
(4) In paragraph (a) of that sub-paragraph, after “that importation” insert “or removal”.
(5) In paragraph (b) of that sub-paragraph, for “registered under the IOSS scheme” substitute “a participant in a special scheme”.
(6) After that sub-paragraph insert—
“(2) The Commissioners may by means of a notice published by them make provision about the procedures that must be followed or the conditions that must be complied with to satisfy them that an importation or removal falls within sub-paragraph (1).”.

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Source: https://www.legislation.gov.uk/uksi/2021/1164/regulation/14 (the official version)
Page: https://openlegislation.uk/value-added-tax-distance-selling-and-miscellaneous-amendments-regulations-2021/regulation-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.