{
  "url": "https://openlegislation.uk/value-added-tax-miscellaneous-amendments-and-repeals-eu-exit-regulations-2021/regulation-2",
  "json_url": "https://openlegislation.uk/value-added-tax-miscellaneous-amendments-and-repeals-eu-exit-regulations-2021/regulation-2.json",
  "legislation": "uksi/2021/714",
  "legislation_title": "The Value Added Tax (Miscellaneous Amendments and Repeals) (EU Exit) Regulations 2021",
  "legislation_url": "https://openlegislation.uk/value-added-tax-miscellaneous-amendments-and-repeals-eu-exit-regulations-2021",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "In these Regulations—\n“Schedule 9ZB” means Schedule 9ZB to VATA (goods removed to or from Northern Ireland and supply rules) ;\n“Schedule 9ZC” means Schedule 9ZC to VATA (online sales by overseas persons and low value importations: modifications relating to the Northern Ireland Protocol) ;\n“VATA” means the Value Added Tax Act 1994 .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "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."
    },
    {
      "type": "M",
      "label": "M2",
      "text": "Schedule 9ZC was inserted into VATA by paragraph 28 of Schedule 3 to TPTPA."
    },
    {
      "type": "M",
      "label": "M3",
      "text": "1994 c. 23; for relevant amendments see footnotes below."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 2 in force at 1.8.2021, see reg. 1 (as amended by S.I. 2021/779, regs. 1, 2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2021/714/regulation/2",
    "retrieved_at": "2026-10-28T22:12:15.585068+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}