Schedule 9ZC Online sales by overseas persons and low value importations: modifications relating to the Northern Ireland ProtocolF1
United Kingdom
- 1Modification of this Act
- 2Modification of the Value Added Tax (Imported Goods) Relief Order 1984
- 2AModification of the Value Added Tax Regulations 1995
- 3Registration
Annotations
Textual amendments
- F1
Sch. 9ZC inserted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 3 para. 28 (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9