SCHEDULES

SCHEDULE 3 U.K. Online sales by overseas persons and low value importations

PART 1 U.K. Main amendments

Amendments to the Value Added Tax Act 1994 U.K.

11 U.K. In section 77D (joint and several liability under section 77B or 77BA: interest) omit subsection (8).

Commencement Information

I1 Sch. 3 para. 11 in force at Royal Assent for specified purposes, see s. 11(1)(e)

I2 Sch. 3 para. 11 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 9