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.

23 (1) Regulation 15C (changes in consideration: debit notes and credit notes) is amended as follows. U.K.

(2) In paragraph (1), at the end insert “ , subject to paragraph (1A) ”.

(3) After paragraph (1) insert—

“(1A) This regulation does not apply in relation to a case where the original supply was a supply of goods to a person who was not a taxable person.”

Commencement Information

I1 Sch. 3 para. 23 in force at Royal Assent for specified purposes, see s. 11(1)(e)