Regulation 2 InterpretationI1
United Kingdom
In these Regulations—
“Schedule 9ZB” means Schedule 9ZB to VATA (goods removed to or from Northern Ireland and supply rules) M1;
“Schedule 9ZC” means Schedule 9ZC to VATA (online sales by overseas persons and low value importations: modifications relating to the Northern Ireland Protocol) M2;
“VATA” means the Value Added Tax Act 1994 M3.
Annotations
Marginal citations
- M1
Schedule 9ZB was inserted into the Value Added Tax Act 1994 (c. 23) (“VATA”) by paragraph 2 of Schedule 2 to the Taxation (Post-transition Period) Act 2020 (c. 26) (“TPTPA”) and amended by S.I. 2020/1544.
- M2
Schedule 9ZC was inserted into VATA by paragraph 28 of Schedule 3 to TPTPA.
- M3
1994 c. 23; for relevant amendments see footnotes below.
Commencement
- I1
Reg. 2 in force at 1.8.2021, see reg. 1 (as amended by S.I. 2021/779, regs. 1, 2)