# The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021, Regulation 4: Amendments to Schedule 9ZD to the Value Added Tax Act 1994


In paragraph 4(3) (persons who may be registered) omit “otherwise”.

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Source: https://www.legislation.gov.uk/uksi/2021/1164/regulation/4 (the official version)
Page: https://openlegislation.uk/value-added-tax-distance-selling-and-miscellaneous-amendments-regulations-2021/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.