# The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021, Regulation 16: Amendments to Schedule 9ZE to the Value Added Tax Act 1994


(1) Paragraph 39 (place of supply of goods: supplies facilitated by online marketplaces) is amended as follows.
(2) Omit sub-paragraphs (1) and (2).
(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”.

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Source: https://www.legislation.gov.uk/uksi/2021/1164/regulation/16 (the official version)
Page: https://openlegislation.uk/value-added-tax-distance-selling-and-miscellaneous-amendments-regulations-2021/regulation-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.