Sch 9ZD para 1
In this Schedule— (a) Parts 2 and 3 establish a special accounting scheme (the One Stop Shop scheme, referred to in this Schedule as the “ OSS scheme ”) which may be used by persons making intra-Community distance sales of goods from Northern Ireland to member States; (b) Part 4 is about persons participating in a non-UK scheme ; (c) Part 5 is about the collection of UK VAT ; (d) Part 6 is about appeals; (e) Part 7 contains definitions.