Citation

1. These Regulations may be cited as the Finance Act 2021, Section 95 and Schedule 18 (Distance Selling: Northern Ireland) (Appointed Day No. 2) Regulations 2024.

Interpretation

2. In these Regulations, “ Schedule 9ZE ” means Schedule 9ZE to the Value Added Tax Act 1994( 2 ).

Appointed Day

3. 1st March 2024 is appointed as the day on which section 95(1) of and Schedule 18 to the Finance Act 2021, so far as they are not already in force, come into force subject to the exceptions set out in regulation 4.

Exceptions

4. —(1) The exceptions are—

(a) Paragraph 4(b)(iii) (persons who may be registered), paragraph 5(3)(b) (becoming registered) and paragraph 7(1) (further provision about registration) of Part 2 of Schedule 9ZE;

(b) Part 5 of Schedule 9ZE (IOSS representatives).