Schedule 9ZC, Part 1, paragraph 3A

Schedule 11 has effect as if after paragraph 6 there were inserted— An operator of an online marketplace must preserve and make available records relating to a relevant taxable supply in accordance with the requirements of Article 242a of the VAT Directive and Article 54c of the Implementing Regulation. In this paragraph— “the Implementing Regulation” has the same meaning as in Schedule 9ZE; “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 5B (as it has effect in accordance with paragraph 1B of this Schedule); “the VAT Directive” has the same meaning as in Schedule 9ZE.

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