# The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021, Regulation 28: Amendments to the Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020


In regulation 6(2), for “the person who causes” to the end substitute “—
(a) in any case where a person causes goods to be placed into free circulation, that person (and not the person described in paragraph 4(3), (3A) or (4) of that Schedule); and
(b) in any other case, the person described in paragraph 4(4) of that Schedule.”.

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Source: https://www.legislation.gov.uk/uksi/2021/1164/regulation/28 (the official version)
Page: https://openlegislation.uk/value-added-tax-distance-selling-and-miscellaneous-amendments-regulations-2021/regulation-28
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.