Section 40A(3)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
Schedule 9ZC makes provision, as a result of the Protocol on Ireland/Northern Ireland in the EU withdrawal agreement, about the application of this Act in cases involving— supplies of goods by persons established outside the United Kingdom that are facilitated by online marketplaces, and the importation of goods of a low value.
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Source: legislation.gov.uk · retrieved 2026-07-28