SCHEDULES
SCHEDULE 8 Zero-rating
Part II The Groups
F1F2GROUP 21ONLINE MARKETPLACES (DEEMED SUPPLY)
Annotations:
Amendments (Textual)
F2
Sch. 8 Pt. 2 Group 21 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. 16(3) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9
Item No.
1
A 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.
Sch. 8 Pt. 2 Group 19 Note (1)(d) inserted (1.1.2024) by The Value Added Tax (Women’s Sanitary Products: Reusable Underwear) Order 2023 (S.I. 2023/1341), arts. 1, 2