SCHEDULES

F1SCHEDULE 9ZCOnline sales by overseas persons and low value importations: modifications relating to the Northern Ireland Protocol

Annotations:
Amendments (Textual)
F1

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

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.