# The Value Added Tax (Miscellaneous Amendments and Repeals) (EU Exit) Regulations 2021, Regulation 2: Interpretation

Extent: E+W+S+N.I.

In these Regulations—
“Schedule 9ZB” means Schedule 9ZB to VATA (goods removed to or from Northern Ireland and supply rules) ;
“Schedule 9ZC” means Schedule 9ZC to VATA (online sales by overseas persons and low value importations: modifications relating to the Northern Ireland Protocol) ;
“VATA” means the Value Added Tax Act 1994 .

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Source: https://www.legislation.gov.uk/uksi/2021/714/regulation/2 (the official version)
Page: https://openlegislation.uk/value-added-tax-miscellaneous-amendments-and-repeals-eu-exit-regulations-2021/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.