# Value Added Tax Act 1994, Paragraph 1


A supply by a person established outside the United Kingdom that is deemed to be a supply to an operator of an online marketplace by virtue of section 5A, provided that the supply does not involve the goods being imported for the purposes of that section.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/8/part/II/chapter/21/paragraph/1 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-21/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.