# The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021, Regulation 18: Amendments to Schedule 9ZE to the Value Added Tax Act 1994


In paragraph 43(1) (interpretation), in the definition of “special scheme”, for paragraph (a) substitute—
“(a) the IOSS scheme, or”.

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Source: https://www.legislation.gov.uk/uksi/2021/1164/regulation/18 (the official version)
Page: https://openlegislation.uk/value-added-tax-distance-selling-and-miscellaneous-amendments-regulations-2021/regulation-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.