Paragraph 26 I1I2

In section 40A (Northern Ireland Protocol) (inserted by section 3 of this Act), after subsection (2) insert—

“(3)

Schedule 9ZC makes provision, as a result of the Protocol on Ireland/Northern Ireland in the EU withdrawal agreement, about the application of this Act in cases involving—

(a)

supplies of goods by persons established outside the United Kingdom that are facilitated by online marketplaces, and

(b)

the importation of goods of a low value.”