Schedule 9ZC, Part 1, paragraph 4A(3)

But sub-paragraph (2) does not apply where the person to whom the goods are supplied (“R”)— is registered under this Act, has provided the operator of the online marketplace with R's VAT registration number, and the operator of the online marketplace has provided P with that number and details of the supply before the end of the relevant period.

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