Amendments to Schedule 9ZC to the Value Added Tax Act 1994
7.—(1) In Schedule 9ZC to the Value Added Tax Act 1994(1) (online sales by overseas persons and low value importations: modifications relating to the Northern Ireland Protocol), in paragraph 1B, inserted section 5B (supplies of goods in Northern Ireland facilitated by online marketplaces: deemed supply) is amended as follows.
(2) In subsection (1)(c), for “IOSS” substitute “special”.
(3) In subsection (3)—
(a)in the words before paragraph (a), for “IOSS” substitute “special”;
(b)in paragraph (c), for “registered under” substitute “a participant in a special scheme within the meaning of”.
(4) In subsection (4)—
(a)in the words before paragraph (a), for “IOSS” substitute “special”;
(b)in paragraph (b) after “Great Britain” insert “or the Isle of Man”.
(5) In subsection (6)(a) after “Great Britain” insert “or the Isle of Man”.
Schedule 9ZC was inserted by Part 2 of Schedule 3 to the Taxation (Post-Transition Period) Act 2020 and paragraph 1B was inserted into that Schedule by Part 4 of Schedule 18 to the Finance Act 2021.