# The Value Added Tax (Amendment) (EU Exit) Regulations 2021, Regulation 13: Amendment of the Value Added Tax (Special Provisions) Order 1995


In article 12(4)(a) (relief for certain goods)—
(a) omit “or” at the end of paragraph (iii);
(b) after paragraph (iv), insert—
“(v) the supply is a supply of goods that are treated as supplied in the United Kingdom as a result of section 7(5B) of the Act; or
(vi) the supply is a supply of goods that is treated as made by the operator of an online marketplace under section 5A of the Act by virtue of the condition in subsection (1)(c)(ii) being satisfied;”.

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Source: https://www.legislation.gov.uk/uksi/2021/715/regulation/13 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021/regulation-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.