3(1)Section 5A (supplies of goods facilitated by online marketplaces: deemed supply) (inserted by paragraph 2 of this Schedule) is amended as follows.U.K.
(2)In subsection (1), for paragraph (c) substitute—
“(c)one of the following applies—
(i)the imported consignment condition is met, or
(ii)the supply of goods to R does not involve those goods being imported, but P is established outside the United Kingdom.”
(3)After subsection (1) insert—
“(1A)But this section does not apply in a case where P is established outside the United Kingdom and the imported consignment condition is not met if—
(a)R is registered under this Act,
(b)R has provided the operator of the online marketplace with R's VAT registration number, and
(c)the operator of the online marketplace has provided P with that number and details of the supply before the end of the relevant period.”
(4)In subsection (5), after “regulations” insert “—
(a)specify the details that must be provided for the purposes of subsection (1A)(c);
(b)”.
(5)After subsection (5) insert—
“(6)In this section—
“relevant period” means the period of 7 days beginning with the day on which the supply is treated as taking place under section 6 or such longer period as the Commissioners may allow in general or specific directions;
“VAT registration number” means the number allocated by the Commissioners to a person registered under this Act.”
Commencement Information
I1Sch. 3 para. 3 in force at Royal Assent for specified purposes, see s. 11(1)(e)
I2Sch. 3 para. 3 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 9