There are currently no known outstanding effects for the Taxation (Post-transition Period) Act 2020, Section 7.
Schedule 3 makes provision for the purposes of value added tax in cases involving—
(a)supplies of goods by persons established outside the United Kingdom that are facilitated by online marketplaces;
(b)the importation into the United Kingdom of goods of a low value.
Commencement Information
I1S. 7 in force at Royal Assent for specified purposes, see s. 11(1)(e)
I2S. 7 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 9
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