- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
SCHEDULES
Customs duties etc: amendments relating to the Northern Ireland Protocol
2.In section 3 (obligation to declare goods for a customs...
3.In section 32 (regulations), in subsection (9)(a) after “Part” insert...
4.(1) Section 33 (meaning of “domestic goods”) is amended as...
5.In section 36 (outward processing procedure), in subsection (2)—
6.In section 37 (minor definitions), in subsection (1), at the...
8.(1) Schedule 1 (customs declarations) is amended as follows.
9.(1) Schedule 2 (special customs procedures) is amended as follows....
10.(1) Schedule 7 (import duty: consequential amendments) is amended as...
11.In Schedule 9 (excise duty amendments connected with withdrawal from...
Value added tax: amendments relating to the Northern Ireland Protocol etc
Online sales by overseas persons and low value importations
2.After section 5 insert— Supplies of goods facilitated by online...
3.(1) Section 5A (supplies of goods facilitated by online marketplaces:...
5.After section 7 insert— Reverse charge on goods supplied from...
6.In section 16A(1) (postal packets) omit “(within the meaning of...
7.(1) Section 37 (relief from VAT on importation of goods)...
8.In section 77B (joint and several liability: sellers identified as...
9.In section 77BA (joint and several liability: non-UK sellers in...
10.In section 77C (joint and several liability under section 77B...
11.In section 77D (joint and several liability under section 77B...
12.In section 77E (display of VAT registration numbers), in subsection...
13.After section 77E insert— Liability of operators of online marketplaces...
14.Before section 96 insert— Meaning of “online marketplace” and “operator”...
15.In section 96(1) (other interpretative provisions), at the appropriate places...
17.(1) In Schedule 11 (administration, collection and enforcement), paragraph 6...
18.Amendment to the Value Added Tax (Imported Goods) Relief Order 1984
20.In regulation 13(1) (obligation to supply a VAT invoice), before...
21.(1) Regulation 13A (electronic invoicing) is amended as follows.
22.(1) Regulation 15 (change of rate, credit notes) is amended...
23.(1) Regulation 15C (changes in consideration: debit notes and credit...
24.After regulation 16A insert— Retailers’ and simplified invoices: exceptions Regulations 16 and 16A do not apply in relation to...
PART 2 Amendments and modifications relating to the Northern Ireland Protocol
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