Textual Amendments
F1Words in s. 15 cross-heading omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 12 (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)
(1)The Commissioners may by regulations impose a liability to VAT on a person outside the United Kingdom in respect of the entry of goods into the United Kingdom if the person sent, or arranged for the sending of, the goods to their recipient in a postal packet F3....
(2)The regulations may—
(a)provide that a liability to VAT arises only in relation to goods of a value described in the regulations,
(b)provide that in cases specified in the regulations, other persons are jointly and severally liable for the VAT, and
(c)provide that the entry of the goods into the United Kingdom is not an importation for the purposes of this Act.
(3)Among other provision that may be made by the regulations, the regulations may make provision—
(a)requiring persons to register under the regulations for the purpose of accounting for VAT imposed under the regulations,
(b)modifying the application of this Act in relation to cases dealt with by the regulations, and
(c)requiring persons to provide information to the Commissioners about the goods or the person who sent, or arranged for the sending of, the goods.
(4)Regulations under this section may make different provision for different purposes.]
Textual Amendments
F2S. 16A inserted (16.12.2018) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 14 (with Sch. 8 para. 99); S.I. 2018/1362, reg. 2
F3Words in s. 16A(1) omitted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 3 para. 6 (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9