The Finance Act 2021, Section 95 and Schedule 18 (Distance Selling: Northern Ireland) (Appointed Day No. 1 and Transitory Provision) Regulations 2021
| Jurisdiction | UK Non-devolved |
| Citation | SI 2021/770 |
| Year | 2021 |
2021 No. 770 (C. 41)
Value Added Tax
The Finance Act 2021, Section 95 and Schedule 18 (Distance Selling: Northern Ireland) (Appointed Day No. 1 and Transitory Provision) Regulations 2021
Made 28th June 2021
The Treasury make these Regulations in exercise of the powers conferred by section 95(3), (4), (7) and (8) of the Finance Act 20211.
In accordance with section 95(3) of the Finance Act 2021, the Treasury consider it appropriate, in connection with the coming into force of section 95 of, and Schedule 18 to, that Act, to make the transitory provision in regulations 5 to 8.
Citation
1. These Regulations may be cited as the Finance Act 2021, Section 95 and Schedule 18 (Distance Selling: Northern Ireland) (Appointed Day No. 1 and Transitory Provision) Regulations 2021.
Interpretation
2. In these Regulations—
“FA 2021” means the Finance Act 2021;
“Schedule 9ZD” means Schedule 9ZD to VATA 1994 as inserted by paragraph 6 of Schedule 18;
“Schedule 9ZE” means Schedule 9ZE to VATA 1994 as inserted by paragraph 6 of Schedule 18;
“Schedule 9ZF” means Schedule 9ZF to VATA 1994 as inserted by paragraph 6 of Schedule 18;
“Schedule 18” means Schedule 18 to FA 2021;
“VATA 1994” means the Value Added Tax Act 19942.
Commencement provisions
3. Section 95(1) of and Schedule 18 to FA 2021 so far as they are not already in force come into force on 1st July 2021 subject to the exceptions and restrictions set out in regulation 4.
4.—(1) The exceptions are—
(a)
(a) Parts 2 and 5 of Schedule 9ZE;
(b)
(b) Part 3 of Schedule 9ZE, except paragraph 10(5);
(c)
(c) Paragraph 42(1)(a) and (b) of Part 7 of Schedule 9ZE;
(d)
(d) Part 3 of Schedule 9ZF, except paragraphs 14 to 17.
(2) The restrictions are—
(a)
(a) Paragraph 10(1) to (4) of Part 3 of Schedule 9ZE comes into force on 1st July 2021 for the purposes of establishing whether paragraph 10(5) applies (but not otherwise);
(b)
(b) Paragraph 18 of Part 3 of Schedule 9ZF comes into force on 1st July 2021 so far as the provisions which it introduces (by way of modification of the Value Added Tax Regulations 19953) relate to provisions in Schedule 9ZD and 9ZE which are brought into force by these Regulations (but not otherwise).
Transitory provisions
5. Schedule 9ZD is to be read as if, in Part 7 (interpretation), at the end of paragraph 38 there were inserted—
S-4 “4 Notwithstanding the definition of the OSS scheme in sub-paragraph (1), the reference to a person who is registered under the OSS scheme in paragraph 14(1) is to be read as if it included a reference to a participant in a non-UK scheme.”.
6. Schedule 9ZE is to be read as if—
(a) in Part 6 (supplementary provision), for the opening words of paragraph 34(3) there were substituted “A supply made by a participant in a special scheme is a “relevant supply” if—”;
(b) in Part 8 (interpretation), after paragraph 43, there were inserted—
“Meaning of registration under the IOSS Scheme
43A. Notwithstanding the definition of the IOSS scheme in paragraph 43(1)—
(a) for the purposes of establishing whether paragraph 10(5) applies (but not otherwise), the reference in paragraph 10(1)(b) to a person registered under the IOSS scheme is to be read as if it were a reference to a participant in a special scheme;
(b) any reference to a person who is registered under the IOSS scheme in paragraphs 14(1), 37(b), 38(2)(c), 39(3), 39(5) and 41 is to be read as if it were a reference to a participant in a special scheme;
(c) any reference to a person who is registered under Schedule 9ZE in section...
To continue reading
Request your trial