Value Added Tax Act 1994 (c. 23)

SCHEDULES

[F1 SCHEDULE 9ZC U.K. Online sales by overseas persons and low value importations: modifications relating to the Northern Ireland Protocol

Textual Amendments

F1 Sch. 9ZC inserted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 3 para. 28 (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

PART 3 U.K. Registration

Meaning of relevant supply U.K.

13 U.K. For the purposes of this Part of this Schedule a supply is a “relevant supply” if the person making or facilitating it would be treated as having imported goods under Part 1 of this Schedule.]