{
  "url": "https://openlegislation.uk/value-added-tax-distance-selling-and-miscellaneous-amendments-regulations-2021/regulation-16",
  "json_url": "https://openlegislation.uk/value-added-tax-distance-selling-and-miscellaneous-amendments-regulations-2021/regulation-16.json",
  "legislation": "uksi/2021/1164",
  "legislation_title": "The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021",
  "legislation_url": "https://openlegislation.uk/value-added-tax-distance-selling-and-miscellaneous-amendments-regulations-2021",
  "path": "regulation/16",
  "kind": "regulation",
  "number": "16",
  "heading": "Amendments to Schedule 9ZE to the Value Added Tax Act 1994",
  "text": "(1) Paragraph 39 (place of supply of goods: supplies facilitated by online marketplaces) is amended as follows.\n(2) Omit sub-paragraphs (1) and (2).\n(3) In sub-paragraphs (3) and (5), in each place it occurs, for “registered under the IOSS scheme” substitute “a participant in a special scheme”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2021/1164/regulation/16",
    "retrieved_at": "2026-10-28T22:08:00.566113+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}