# The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021, Regulation 15: Amendments to Schedule 9ZE to the Value Added Tax Act 1994


In paragraph 38(2)(c) (time and place of supply of goods) for “registered under the IOSS scheme” substitute “a participant in a special scheme”.

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Source: https://www.legislation.gov.uk/uksi/2021/1164/regulation/15 (the official version)
Page: https://openlegislation.uk/value-added-tax-distance-selling-and-miscellaneous-amendments-regulations-2021/regulation-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.