SCHEDULES

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

PART 2 U.K.Amendments and modifications relating to the Northern Ireland Protocol

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

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

(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.”

Commencement Information

I1 Sch. 3 para. 27 in force at Royal Assent for specified purposes, see s. 11(1)(e)

I2 Sch. 3 para. 27 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 9