Section 5A(1A)

But this section does not apply in a case where P is established outside the United Kingdom and the imported consignment condition is not met if— R is registered under this Act, R 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