# The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021, Regulation 30: Amendments to the Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020


In regulation 19(3)(a), after “Great Britain”, in both places it occurs, insert “or the Isle of Man”.

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Source: https://www.legislation.gov.uk/uksi/2021/1164/regulation/30 (the official version)
Page: https://openlegislation.uk/value-added-tax-distance-selling-and-miscellaneous-amendments-regulations-2021/regulation-30
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.