Regulation 16 Amendments to Schedule 9ZE to the Value Added Tax Act 1994

Paragraph 39 (place of supply of goods: supplies facilitated by online marketplaces) is amended as follows.

Omit sub-paragraphs (1) and (2).

In sub-paragraphs (3) and (5), in each place it occurs, for “registered under the IOSS scheme” substitute “a participant in a special scheme”.