Finance Act 2021

• (2) In sub-paragraph (1)—

• (a) in the words before paragraph (a), after “this Schedule” insert “ by virtue of paragraph 48(1)(i) ”;

• (b) in paragraph (a), for “the relevant supplies” substitute “ European supplies ”;

• (c) in paragraph (b), for “relevant supplies” substitute “ European supplies ”;

• (d) in paragraphs (a) and (b), for “£70,000” in both places it occurs substitute “ £8,818 ”.

• (3) After that sub-paragraph insert—

(1A) A person who has become liable to be registered under this Part of this Schedule by virtue of paragraph 48(1)(ii) ceases to be so liable by virtue of that paragraph if at any time paragraph 48(1A) applies in relation to that person. (1B) A person who has become liable to be registered under this Part of this Schedule by virtue of paragraph 48(3) ceases to be so liable by virtue of that paragraph if at any time the Commissioners are satisfied that the person— (a) has ceased to make supplies as mentioned in that paragraph, and (b) will not make such supplies within the period of one year beginning with the day on which the Commissioners are notified or otherwise become aware that the person has ceased to make them.

• (4) In sub-paragraph (2) after “But” insert

— (a) the fact that a person ceases to be liable to be registered under this Part of this Schedule by virtue of one provision does not prevent the person being liable to be registered under this Part of this Schedule by virtue of another provision, and (b)

.

• (5) After sub-paragraph (2) insert—

(3) Sub-paragraphs (8) to (10) of paragraph 48 apply for the purposes of this paragraph as they apply for the purposes of that paragraph.

Amendments to Part 5 of Schedule 9ZB to VATA 1994

4

In Part 5 of Schedule 9ZB to VATA 1994 (goods removed to or from Northern Ireland: rules relating to particular supplies), in paragraph 29 (distance selling between EU and Northern Ireland: place of supply)—

• (a) in sub-paragraph (1)(c)—

• (i) omit the “or” at the end of paragraph (i);

• (ii) for the “and” at the end of paragraph (ii) substitute “ or ”;

• (iii) after that paragraph insert—

(iii) is registered under the OSS scheme or a non-UK scheme (within the meaning of Schedule 9ZD), and

;

• (b) in sub-paragraph (3), after “paragraph 48(2)” insert “ of Schedule 9ZA ”.

PART 2 — Amendments relating to the One Stop Shop and Import One Stop Shop Schemes

5

In section 40A of VATA 1994 (Northern Ireland Protocol) after subsection (3) insert—

(4) Schedule 9ZD— (a) establishes a special accounting scheme (“the OSS scheme”) for use by persons making intra-Community distance sales of goods from Northern Ireland to member States, and (b) makes provision about corresponding schemes in member States. (5) Schedule 9ZE— (a) establishes a special accounting scheme (“the IOSS scheme”) for use by persons supplying imported goods to Northern Ireland or into the European Union, and (b) makes provision about corresponding schemes in member States. (6) Schedule 9ZF makes provision modifying other provisions of this Act and other enactments in connection with the provision made in Schedules 9ZD and 9ZE. (7) The Treasury may by regulations— (a) amend Schedules 9ZD and 9ZE, and (b) amend Parts 1 and 2 of Schedule 9ZF, (including by inserting provision modifying any provision of an Act whenever passed or made). (8) The Commissioners may by regulations— (a) amend Part 3 of Schedule 9ZF (including by inserting provision modifying any provision of an Act whenever passed or made), and (b) make such further provision as they consider appropriate about the administration, collection or enforcement of value added tax due under Schedules 9ZD and 9ZE. (9) Regulations under subsections (7) and (8) may— (a) confer on a person specified in the regulations a discretion to do anything under, or for the purposes of, the regulations; (b) make provision by reference to things specified in a notice published in accordance with the regulations; (c) make consequential, transitional, transitory, saving, supplementary or incidental provision.

6

After Schedule 9ZC to VATA 1994 insert—