Schedule 9ZC, Part 1, paragraph 3A(2)

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