SCHEDULES
F1SCHEDULE 9ZCOnline sales by overseas persons and low value importations: modifications relating to the Northern Ireland Protocol
PART 3Registration
Entitlement to be registered etc
9
1
Where a person who is not liable to be registered under this Act and is not already so registered—
a
satisfies the Commissioners that the person intends to make or facilitate a relevant supply from a specified date, and
b
requests to be registered under this Schedule,
the Commissioners may, subject to such conditions as they think fit to impose, register the person with effect from such date as may be agreed between the Commissioners and the person.
2
Conditions imposed under sub-paragraph (1) may—
a
be so imposed wholly or partly by reference to, or without reference to, any conditions prescribed for the purposes of this paragraph, and
b
be subsequently varied by the Commissioners (whenever the conditions were imposed).
3
Where a person who is entitled to be registered under paragraph 9 or 10 of Schedule 1 requests registration under this paragraph, the person is to be registered under that Schedule, and not under this Schedule.
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