{
  "url": "https://openlegislation.uk/taxation-post-transition-period-act-2020/schedule-3/paragraph-21",
  "json_url": "https://openlegislation.uk/taxation-post-transition-period-act-2020/schedule-3/paragraph-21.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/21",
  "kind": "paragraph",
  "number": "21",
  "heading": null,
  "text": "(1) Regulation 13A (electronic invoicing) is amended as follows.\n(2) In paragraph (1) for “goods or services” substitute “ services or relevant goods ”.\n(3) After paragraph (4) insert—\n“(5) In this regulation, “relevant goods” means all goods other than goods—\n(a) the supply of which is deemed to be a supply by an operator of an online marketplace by virtue of section 5A of the Act, or\n(b) the place of supply of which is determined by section 7(5B) of the Act.”",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 3 para. 21 in force at Royal Assent for specified purposes, see s. 11(1)(e)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Sch. 3 para. 21 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/21",
    "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."
}