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Changes over time for: Cross Heading: Place of supply of goods: supplies facilitated by online marketplaces
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Timeline of Changes
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Version Superseded: 01/12/2021
Status:
Point in time view as at 10/06/2021.
Changes to legislation:
There are currently no known outstanding effects for the Value Added Tax Act 1994, Cross Heading: Place of supply of goods: supplies facilitated by online marketplaces.
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Changes to Legislation
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[Place of supply of goods: supplies facilitated by online marketplacesU.K.
39(1)Sub-paragraph (2) applies (instead of section 6) to a supply of goods deemed to have taken place by section 5B(2)(a) or (b) as it has effect in accordance with paragraph 1B of Schedule 9ZC.U.K.
(2)The supply of goods is to be treated as taking place at the time when payment for the goods has been accepted within the meaning of Article 41a of the Implementing Regulation.
(3)Sub-paragraph (4) applies (instead of section 7) to a supply of goods deemed to have taken place by section 5B(2)(a) where the operator of the online marketplace that facilitated the supply of goods from P to R (within the meaning of that section) is registered under the IOSS scheme.
(4)The supply of goods is to be treated as taking place outside the United Kingdom.
(5)Sub-paragraph (6) applies (instead of section 7) to a supply of goods deemed to have taken place by section 5B(2)(b) where the operator of the online marketplace that facilitated the supply of goods from P to R (within the meaning of that section) is registered under the IOSS scheme.
(6)The supply of goods is to be treated as taking place in the United Kingdom.]
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