There are currently no known outstanding effects for the Taxation (Post-transition Period) Act 2020, Paragraph 16.
16(1)Schedule 8 (zero-rating) is amended as follows.U.K.
(2)In Part 1 (index to zero-rated supplies of goods and services), at the appropriate place insert—
| “Online marketplaces (deemed supply) | Group 21”. |
(3)In Part 2 (the groups), after Group 20 insert—
1A supply by a person established outside the United Kingdom that is deemed to be a supply to an operator of an online marketplace by virtue of section 5A, provided that the supply does not involve the goods being imported for the purposes of that section.”
Commencement Information
I1Sch. 3 para. 16 in force at Royal Assent for specified purposes, see s. 11(1)(e)
I2Sch. 3 para. 16 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 9
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