# Taxation (Post-transition Period) Act 2020, Section 7: Online sales by overseas persons and low value importations

Extent: E+W+S+N.I.

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.

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Source: https://www.legislation.gov.uk/ukpga/2020/26/section/7 (the official version)
Page: https://openlegislation.uk/taxation-post-transition-period-act-2020/section-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.