Amendments to Schedule 9ZC to the Value Added Tax Act 19947
1
In Schedule 9ZC to the Value Added Tax Act 19949 (online sales by overseas persons and low value importations: modifications relating to the Northern Ireland Protocol), in paragraph 1B, inserted section 5B (supplies of goods in Northern Ireland facilitated by online marketplaces: deemed supply) is amended as follows.
2
In subsection (1)(c), for “IOSS” substitute “special”.
3
In subsection (3)—
a
in the words before paragraph (a), for “IOSS” substitute “special”;
b
in paragraph (c), for “registered under” substitute “a participant in a special scheme within the meaning of”.
4
In subsection (4)—
a
in the words before paragraph (a), for “IOSS” substitute “special”;
b
in paragraph (b) after “Great Britain” insert “or the Isle of Man”.
5
In subsection (6)(a) after “Great Britain” insert “or the Isle of Man”.