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

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 Regulations 1995 U.K.

22 (1) Regulation 15 (change of rate, credit notes) is amended as follows. U.K.

(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.”

Commencement Information

I1 Sch. 3 para. 22 in force at Royal Assent for specified purposes, see s. 11(1)(e)

I2 Sch. 3 para. 22 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 9