facilitates — the use of an electronic interface to allow a customer and a supplier offering services or goods for sale through the electronic interface to enter into contact which results in a supply of goods or services through that electronic interface. However, the term ‘facilitates’ shall not cover a supply of goods or services where all of the following conditions are met: (a) the taxable person does not set, either directly or indirectly, any of the terms and conditions under which the supply is made; (b) the taxable person is not, either directly or indirectly, involved in authorising the charge to the customer in respect of the payment made; (c) the taxable person is not, either directly or indirectly, involved in the ordering or delivery of the goods or in the supply of the services 1

facilitates — the use of an electronic interface to allow a customer and a supplier offering goods for sale through the electronic interface to enter into contact which results in a supply of goods through that electronic interface. However, a taxable person is not facilitating a supply of goods where all of the following conditions are met: (a) that taxable person does not set, either directly or indirectly, any of the terms and conditions under which the supply of goods is made; (b) that taxable person is not, either directly or indirectly, involved in authorising the charge to the customer in respect of the payment made; (c) that taxable person is not, either directly or indirectly, involved in the ordering or delivery of the goods. Article 14a of Directive 2006/112/EC shall not apply to a taxable person who only provides any of the following: (a) the processing of payments in relation to the supply of goods; (b) the listing or advertising of goods; (c) the redirecting or transferring of customers to other electronic interfaces where goods are offered for sale, without any further intervention in the supply Article 5b

import scheme — the special scheme for distance sales of goods imported from third territories or third countries as set out in Section 4 of Chapter 6 of Title XII of Directive 2006/112/EC Article 57a

intermediary — a person defined in point (2) in the second paragraph of Article 369l of Directive 2006/112/EC Article 57a

Means of transport — borrowed from another act; this instrument states no meaning of its own Article 38

Means of transport for private use — borrowed from another act; this instrument states no meaning of its own Article 47

non-Union scheme — the special scheme for services supplied by taxable persons not established within the Community as set out in Section 2 of Chapter 6 of Title XII of Directive 2006/112/EC Article 57a

special scheme — the ‘non-Union scheme’, the ‘Union scheme’ or the ‘import scheme’ as the context requires Article 57a

taxable person — borrowed from another act; this instrument states no meaning of its own Article 57a

Union scheme — the special scheme for intra-Community distance sales of goods, for supplies of goods within a Member State made by electronic interfaces facilitating those supplies and for services supplied by taxable persons established within the Community but not in the Member State of consumption as set out in Section 3 of Chapter 6 of Title XII of Directive 2006/112/EC Article 57a

Weights accepted by the bullion markets — borrowed from another act; this instrument states no meaning of its own Article 56