SCHEDULES

SCHEDULE 3U.K.Online sales by overseas persons and low value importations

PART 1 U.K.Main amendments

Amendments to the Value Added Tax Regulations 1995U.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

I1Sch. 3 para. 23 in force at Royal Assent for specified purposes, see s. 11(1)(e)

I2Sch. 3 para. 23 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 9