Taxation (Post-transition Period) Act 2020 (c. 26)

Other provision about value added tax U.K.

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

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

I1 S. 7 in force at Royal Assent for specified purposes, see s. 11(1)(e)

I2 S. 7 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 9