The Finance Act 2021, Section 95 and Schedule 18 (Distance Selling: Northern Ireland) (Appointed Day No. 1 and Transitory Provision) Regulations 2021

• Citation: S.I. 2021/770
• Sections: 8

Section 1 Citation

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.

Section 2 Interpretation

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 1994 .

Section 3 Commencement provisions

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.

Section 4 (1) The exceptions are— (a) Parts 2 and 5 of...

(1) The exceptions are—

(a) Parts 2 and 5 of Schedule 9ZE;

(b) Part 3 of Schedule 9ZE, except paragraph 10(5);

(c) Paragraph 42(1)(a) and (b) of Part 7 of Schedule 9ZE;

(d) Part 3 of Schedule 9ZF, except paragraphs 14 to 17.

(2) The restrictions are—

(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) 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 1995 ) relate to provisions in Schedule 9ZD and 9ZE which are brought into force by these Regulations (but not otherwise).

Section 5 Transitory provisions

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Section 6 Schedule 9ZE is to be read as if—

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Section 7 The modifications made by regulations 8 and 9 no longer...

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Section 8 Power for the Commissioners to make transitory provisions

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .