# Taxation (Post-transition Period) Act 2020, Paragraph 16

Extent: E+W+S+N.I.

(1) Schedule 8 (zero-rating) is amended as follows.
(2) In Part 1 (index to zero-rated supplies of goods and services), at the appropriate place insert—
“
Online marketplaces (deemed supply)
Group 21
”.
(3) 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.”

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Source: https://www.legislation.gov.uk/ukpga/2020/26/schedule/3/paragraph/16 (the official version)
Page: https://openlegislation.uk/taxation-post-transition-period-act-2020/schedule-3/paragraph-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.