SCHEDULES
SCHEDULE 3Online sales by overseas persons and low value importations
PART 1Main amendments
Amendments to the Value Added Tax Regulations 1995
I1I222
1
Regulation 15 (change of rate, credit notes) is amended as follows.
2
The existing text becomes paragraph (1).
3
In that paragraph, after “relates to a” insert “
relevant
”
.
4
After that paragraph insert—
2
In this regulation, “relevant supply” means a supply of goods or services other than a supply of goods to a person who is not a taxable person.