SCHEDULES
F1SCHEDULE 9ZCOnline sales by overseas persons and low value importations: modifications relating to the Northern Ireland Protocol
F1PART 1Modification of this Act
F24A
1
Sub-paragraph (2) applies, instead of paragraph 4(3) F3, (3A) and (4) of Schedule 9ZB, in relation to a removal of goods from Northern Ireland to Great Britain or, as the case may be, vice versa where—
a
the removal is in the course of a supply by a person established outside of the United Kingdom (“P”), and
b
the supply is facilitated by an online marketplace.
2
The operator of the online marketplace is the person who is treated as having imported the goods.
3
But sub-paragraph (2) does not apply where the person to whom the goods are supplied (“R”)—
a
is registered under this Act,
b
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 sub-paragraph (3)—
“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.
5
The Commissioners may by regulations specify the details that must be provided for the purposes of sub-paragraph (3)(c).
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