# The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021, Regulation 31: Amendments to the Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020


In regulation 22(2)—
(a) omit the “or” at the end of paragraph (d);
(b) at the end of paragraph (e) insert “or”;
(c) after that paragraph insert—
“(f) makes a scheme supply within the meaning of Schedule 9ZD to VATA.”.

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Source: https://www.legislation.gov.uk/uksi/2021/1164/regulation/31 (the official version)
Page: https://openlegislation.uk/value-added-tax-distance-selling-and-miscellaneous-amendments-regulations-2021/regulation-31
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.