21(1)Regulation 13A (electronic invoicing) is amended as follows.U.K.
(2)In paragraph (1) for “goods or services” substitute “ services or relevant goods ”.
(3)After paragraph (4) insert—
“(5)In this regulation, “relevant goods” means all goods other than goods—
(a)the supply of which is deemed to be a supply by an operator of an online marketplace by virtue of section 5A of the Act, or
(b)the place of supply of which is determined by section 7(5B) of the Act.”
Commencement Information
I1Sch. 3 para. 21 in force at Royal Assent for specified purposes, see s. 11(1)(e)