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.