Taxation (Post-transition Period) Act 2020 (c. 26)

SCHEDULES

SCHEDULE 3 U.K. Online sales by overseas persons and low value importations

PART 1 U.K. Main amendments

Amendments to the Value Added Tax Act 1994 U.K.

12 U.K. In section 77E (display of VAT registration numbers), in subsection (9) omit the definition of “online marketplace” and “operator”.

Commencement Information

I1 Sch. 3 para. 12 in force at Royal Assent for specified purposes, see s. 11(1)(e)

I2 Sch. 3 para. 12 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 9