SCHEDULES
F1SCHEDULE 9ZCOnline sales by overseas persons and low value importations: modifications relating to the Northern Ireland Protocol
Annotations:
Amendments (Textual)
F1PART 1Modification of this Act
2
Section 77F (exception from liability under section 5A) has effect as if—
a
in the heading, after “section 5A” there were inserted “
or Part 1 of Schedule 9ZC
”
;
b
in subsection (1), after “section 5A” there were inserted “
or Part 1 of Schedule 9ZC
”
;
c
in subsection (2), after “(as defined in section 5A” there were inserted “
or Part 1 of Schedule 9ZC, as the case may be
”
.
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