Section 7 Online sales by overseas persons and low value importationsI1I2
United Kingdom
Schedule 3 makes provision for the purposes of value added tax in cases involving—
(a)
supplies of goods by persons established outside the United Kingdom that are facilitated by online marketplaces;
(b)
the importation into the United Kingdom of goods of a low value.
Annotations
Commencement
- I1
S. 7 in force at Royal Assent for specified purposes, see s. 11(1)(e)
- I2
S. 7 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 9