SCHEDULES
SCHEDULE 3Online sales by overseas persons and low value importations
PART 1Main amendments
Amendments to the Value Added Tax Regulations 1995
I1I223
1
Regulation 15C (changes in consideration: debit notes and credit notes) is amended as follows.
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.