SI 2021/770 The Finance Act 2021, Section 95 and Schedule 18 (Distance Selling: Northern Ireland) (Appointed Day No. 1 and Transitory Provision) Regulations 2021

Published on: 30 June 2021

Published by a

Specialist Tax Statutory Instruments

Article summary

These Regulations bring into force the bulk of the provisions in FA 2021 Sch 18 related to VAT and distance selling from 1 July 2021. Schedule 18 implements Council Directive (EU) 2017/2455 so far as relevant to the UK’s obligations under the Ireland/Northern Ireland Protocol. These are the first appointed day Regulations made under FA 2021 s 95.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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