SCHEDULES
F1SCHEDULE 9ZCOnline sales by overseas persons and low value importations: modifications relating to the Northern Ireland Protocol
Annotations:
Amendments (Textual)
F1PART 1Modification of this Act
F21A
Section 5A has effect as if in subsection (1)(c)(ii) after “outside the United Kingdom” there were inserted “
and prior to the supply the goods were located in Great Britain
”
.
Sch. 9ZC inserted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 3 para. 28 (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9