Schedule 9ZD, Part 1, paragraph 1

In this Schedule— Parts 2 and 3 establish a special accounting scheme (the One Stop Shop scheme, referred to in this Schedule as the “OSS scheme”) which may be used by persons making intra-Community distance sales of goods from Northern Ireland to member States; Part 4 is about persons participating in a non-UK scheme; Part 5 is about the collection of UK VAT; Part 6 is about appeals; Part 7 contains definitions.

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Source: legislation.gov.uk · retrieved 2026-07-28