SCHEDULES

[F1SCHEDULE 9ZEU.K.Distance selling of goods imported to Northern Ireland: special accounting scheme

Textual Amendments

F1Schs. 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

PART 6U.K.Supplementary provision

Place of supply of goods: supplies facilitated by online marketplacesU.K.

39F2(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.

F3(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(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 [F4a 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 [F5a participant in a special scheme].

(6)The supply of goods is to be treated as taking place in the United Kingdom.]

Textual Amendments