# Value Added Tax Act 1994, Paragraph 39

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

(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) 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 a participant in a special scheme.
(4) The supply of goods is to be treated as taking place outside the United Kingdom.
(5) 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 a participant in a special scheme.
(6) The supply of goods is to be treated as taking place in the United Kingdom.

---
Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/9ZE/paragraph/39 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZE/paragraph-39
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.