http://www.legislation.gov.uk/uksi/2021/770/introduction/2021-12-01The Finance Act 2021, Section 95 and Schedule 18 (Distance Selling: Northern Ireland) (Appointed Day No. 1 and Transitory Provision) Regulations 2021enVALUE ADDED TAXStatute Law Database2024-05-20Expert Participation2021-12-01These Regulations bring into force on 1st July 2021 the bulk of the provisions of Schedule 18 to the Finance Act 2021 (c. 26) (“FA 2021”) related to value added tax and distance selling, which implement Council Directive (EU) 2017/2455 so far as relevant to the United Kingdom’s obligations under the Protocol on Ireland/Northern Ireland in the EU Withdrawal Agreement (“the Protocol”). These are the first appointed day Regulations made under s.95 of FA 2021.2021 No. 770 (C. 41)Value Added TaxThe Finance Act 2021, Section 95 and Schedule 18 (Distance Selling: Northern Ireland) (Appointed Day No. 1 and Transitory Provision) Regulations 2021Made28th 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 2021.
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 8.2021 c. 26.
