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