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SCHEDULES

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

PART 1 U.K.Main amendments

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

15U.K.In section 96(1) (other interpretative provisions), at the appropriate places insert—

postal operator” means a person who provides—

(a)the service of conveying postal packets from one place to another by post, or

(b)any of the incidental services of receiving, collecting, sorting and delivering postal packets;;

postal packet” means a letter, parcel, packet or other article transmissible by post;.

Commencement Information

I1Sch. 3 para. 15 in force at Royal Assent for specified purposes, see s. 11(1)(e)

I2Sch. 3 para. 15 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 9