Schedule 9ZE, Part 6, paragraph 39(3)

Sub-paragraph (4) applies (instead of section 7) to a supply of goods deemed to have taken place by section 5B(2)(a) where the operator of the online marketplace that facilitated the supply of goods from P to R (within the meaning of that section) is a participant in a special scheme.

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