Regulation 7 Amendments to Schedule 9ZC to the Value Added Tax Act 1994

(1)

In Schedule 9ZC to the Value Added Tax Act 1994^f1 (online sales by overseas persons and low value importations: modifications relating to the Northern Ireland Protocol), in paragraph 1B, inserted section 5B (supplies of goods in Northern Ireland facilitated by online marketplaces: deemed supply) is amended as follows.

(2)

In subsection (1)(c), for “IOSS” substitute “special”.

(3)

In subsection (3)—

(a)

in the words before paragraph (a), for “IOSS” substitute “special”;

(b)

in paragraph (c), for “registered under” substitute “a participant in a special scheme within the meaning of”.

(4)

In subsection (4)—

(a)

in the words before paragraph (a), for “IOSS” substitute “special”;

(b)

in paragraph (b) after “Great Britain” insert “or the Isle of Man”.

(5)

In subsection (6)(a) after “Great Britain” insert “or the Isle of Man”.

Annotations

Footnotes

f1: Schedule 9ZC was inserted by Part 2 of Schedule 3 to the Taxation (Post-Transition Period) Act 2020 and paragraph 1B was inserted into that Schedule by Part 4 of Schedule 18 to the Finance Act 2021.