SCHEDULES
F5SCHEDULE 9ZEDistance selling of goods imported to Northern Ireland: special accounting scheme
PART 6Supplementary provision
Place of supply of goods: supplies facilitated by online marketplaces
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F11
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F22
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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 F3a participant in a special 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 F4a participant in a special scheme.
6
The supply of goods is to be treated as taking place in the United Kingdom.
Schs. 9ZD-9ZF inserted (10.6.2021 for specified purposes, 1.7.2021 for specified purposes, 1.3.2024 for specified purposes) by Finance Act 2021 (c. 26), s. 95(6)(a), Sch. 18 para. 6; S.I. 2021/770, regs. 3, 4 (with regs. 5-7); S.I. 2024/130, regs. 3, 4