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

Notification of liability and registration

8

1

A person who becomes liable to be registered under this Schedule must notify the Commissioners of the liability—

a

in the case of a liability under sub-paragraph (1) of paragraph 6, within 30 days of the person becoming so liable, and

b

in the case of a liability under sub-paragraph (2) of that paragraph, before the end of the period by reference to which the liability arises.

2

The Commissioners must register any such person (whether or not the person notifies them) with effect from the relevant time.

3

In this paragraph “the relevant time”—

a

in a case falling within sub-paragraph (1)(a), means the beginning of the day on which the liability arose, and

b

in a case falling within sub-paragraph (1)(b), means the beginning of the period by reference to which the liability arose.