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Section 95A(1)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

In this Act— “online marketplace” means a website, or any other means by which information is made available over the internet, which facilitates the sale of goods through the website or other means by persons other than the operator (whether or not the operator also sells goods through the marketplace); “operator”, in relation to an online marketplace, means the person who controls access to, and the contents of, the online marketplace provided that the person is involved in— determining any terms or conditions applicable to the sale of goods, processing, or facilitating the processing, of payment for the goods, and the ordering or delivery, or facilitating the ordering or delivery, of the goods.

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