Schedule 9ZC, Part 1, paragraph 1B(2)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
For the purposes of this Act— P is to be treated as having supplied the goods to the operator of the online marketplace, and the operator is to be treated as having supplied the goods to R in the course or furtherance of a business carried on by the operator.
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Source: legislation.gov.uk · retrieved 2026-07-28