SCHEDULES
F1SCHEDULE 9ZCOnline sales by overseas persons and low value importations: modifications relating to the Northern Ireland Protocol
Annotations:
Amendments (Textual)
PART 3Registration
Notifications
12
Any notification required under this Part of this Schedule must be made in such form and manner and must contain such particulars as may be specified in regulations or by the Commissioners in accordance with regulations.
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