7.—(1) In Schedule 9ZC to the Value Added Tax Act 1994(1) (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”.
Schedule 9ZC was inserted by Part 2 of Schedule 3 to the Taxation (Post-Transition Period) Act 2020 and paragraph 1B was inserted into that Schedule by Part 4 of Schedule 18 to the Finance Act 2021.