Paragraph 16 I1I2

Schedule 8 (zero-rating) is amended as follows.

In Part 1 (index to zero-rated supplies of goods and services), at the appropriate place insert—

“

Online marketplaces (deemed supply)

Group 21

”.

In Part 2 (the groups), after Group 20 insert—

“GROUP 21

ONLINE MARKETPLACES (DEEMED SUPPLY)

Item No.

1

A supply by a person established outside the United Kingdom that is deemed to be a supply to an operator of an online marketplace by virtue of section 5A, provided that the supply does not involve the goods being imported for the purposes of that section.”