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.