Paragraph 24 I1I2

After regulation 16A insert—

“Retailers' and simplified invoices: exceptions

16B

Regulations 16 and 16A do not apply in relation to a supply of goods if—

(a)

that supply is deemed to be a supply by an operator of an online marketplace by virtue of section 5A of the Act, or

(b)

the place of supply of those goods is determined by section 7(5B) of the Act.”