Schedule 11, paragraph 6(4C)

In sub-paragraph (4A) “relevant taxable supply” means a supply of goods where— that supply is deemed to be a supply by an operator of an online marketplace by virtue of section 5A, or the place of supply of those goods is determined by section 7(5B).

← 4B · All articles · 4D →

Source: legislation.gov.uk · retrieved 2026-07-28