{
  "url": "https://openlegislation.uk/taxation-post-transition-period-act-2020/schedule-3/paragraph-16",
  "json_url": "https://openlegislation.uk/taxation-post-transition-period-act-2020/schedule-3/paragraph-16.json",
  "legislation": "ukpga/2020/26",
  "legislation_title": "Taxation (Post-transition Period) Act 2020",
  "legislation_url": "https://openlegislation.uk/taxation-post-transition-period-act-2020",
  "path": "schedule/3/paragraph/16",
  "kind": "paragraph",
  "number": "16",
  "heading": null,
  "text": "(1) Schedule 8 (zero-rating) is amended as follows.\n(2) In Part 1 (index to zero-rated supplies of goods and services), at the appropriate place insert—\n“\nOnline marketplaces (deemed supply)\nGroup 21\n”.\n(3) In Part 2 (the groups), after Group 20 insert—\n“GROUP 21\nONLINE MARKETPLACES (DEEMED SUPPLY)\nItem No.\n1 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.”",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 3 para. 16 in force at Royal Assent for specified purposes, see s. 11(1)(e)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Sch. 3 para. 16 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 9"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2020/26/schedule/3/paragraph/16",
    "retrieved_at": "2026-10-29T08:59:46.412349+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}