SCHEDULES
F2SCHEDULE 9ZCOnline sales by overseas persons and low value importations: modifications relating to the Northern Ireland Protocol
Annotations:
Amendments (Textual)
F2PART 1Modification of this Act
F13A
Schedule 11 has effect as if after paragraph 6 there were inserted—
6ZA
1
An operator of an online marketplace must preserve and make available records relating to a relevant taxable supply in accordance with the requirements of Article 242a of the VAT Directive and Article 54c of the Implementing Regulation.
2
In this paragraph—
“the Implementing Regulation” has the same meaning as in Schedule 9ZE;
“relevant taxable supply” means a supply of goods where that supply is deemed to be a supply by an operator of an online marketplace by virtue of section 5B (as it has effect in accordance with paragraph 1B of this Schedule);
“the VAT Directive” has the same meaning as in Schedule 9ZE.
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