Taxation (Post-transition Period) Act 2020 (c. 26)

SCHEDULES

SCHEDULE 3 Online sales by overseas persons and low value importations

PART 1 Main amendments

Amendments to the Value Added Tax Act 1994

15 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;”.