{
  "url": "https://openlegislation.uk/taxation-post-transition-period-act-2020/schedule-3/paragraph-24",
  "json_url": "https://openlegislation.uk/taxation-post-transition-period-act-2020/schedule-3/paragraph-24.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/24",
  "kind": "paragraph",
  "number": "24",
  "heading": null,
  "text": "After regulation 16A insert—\n“Retailers' and simplified invoices: exceptions\n16B Regulations 16 and 16A do not apply in relation to a supply of goods if—\n(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\n(b) the place of supply of those goods 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. 24 in force at Royal Assent for specified purposes, see s. 11(1)(e)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Sch. 3 para. 24 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/24",
    "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."
}