SCHEDULES

SCHEDULE 18VAT and distance selling: Northern Ireland

PART 3Omission of Part 2 of Schedule 9ZC to VATA 1994

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In Schedule 9ZC to VATA 1994 (online sales by overseas persons and low value importations: modifications relating to the Northern Ireland Protocol) omit Part 2 (modifications of the Value Added Tax (Imported Goods) Relief Order 1984).