Paragraph 39 F1

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Sub-paragraph (4) applies (instead of section 7) to a supply of goods deemed to have taken place by section 5B(2)(a) where the operator of the online marketplace that facilitated the supply of goods from P to R (within the meaning of that section) is F4a participant in a special scheme.

The supply of goods is to be treated as taking place outside the United Kingdom.

Sub-paragraph (6) applies (instead of section 7) to a supply of goods deemed to have taken place by section 5B(2)(b) where the operator of the online marketplace that facilitated the supply of goods from P to R (within the meaning of that section) is F5a participant in a special scheme.

The supply of goods is to be treated as taking place in the United Kingdom.