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Statutory Instruments

2026 No. 315 (C. 24)

VALUE ADDED TAX

The Finance Act 2021, Section 95 and Schedule 18 (Distance Selling: Northern Ireland) (Appointed Day No. 3) Regulations 2026

Made

18th March 2026

The Treasury make these Regulations in exercise of the powers conferred by section 95(7) and (8) of the Finance Act 2021(1).

Citation

1. These Regulations may be cited as the Finance Act 2021, Section 95 and Schedule 18 (Distance Selling: Northern Ireland) (Appointed Day No. 3) Regulations 2026.

Appointed Day

2. The day appointed for the coming into force of section 95(1) of and Schedule 18 to the Finance Act 2021, so far as not already in force, is 31st March 2026.

Taiwo Owatemi

Stephen Morgan

Two of the Lords Commissioners of His Majesty’s Treasury

18th March 2026

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
The Finance Act 2021, Section 95 and Schedule 18 (Distance Selling: Northern Ireland) (Appointed Day No. 3) Regulations 2026 (2026/315)
Version from: original only

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in force Provision is in force
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