SCHEDULES

SCHEDULE 3Online sales by overseas persons and low value importations

PART 2Amendments and modifications relating to the Northern Ireland Protocol

Amendments to the Value Added Tax Act 1994

I1I227

1

Schedule 9ZB (inserted by paragraph 2 of Schedule 2 to this Act) is amended as follows.

2

After paragraph 1(8) insert—

9

This paragraph is subject to paragraph 4 of Schedule 9ZC.

3

After paragraph 4(10) insert—

11

Sub-paragraphs (3) and (4) are subject to paragraph 4A of Schedule 9ZC.