Value Added Tax Act 1994 section 13

Meaning of relevant supply

Section 13 defines what counts as a "relevant supply" for the purposes of the overseas goods provisions in Schedule 9ZC.

• A "relevant supply" is a supply where the person making or facilitating it would be treated as having imported the goods under Part 1 of the Schedule.
• This definition links the concept of a relevant supply directly to the deemed import rules elsewhere in the Schedule.
• It applies to both those who make the supply directly and those who facilitate it, such as online marketplace operators.
• The definition underpins the wider rules in this Part of the Schedule that determine how VAT applies to certain supplies of overseas goods.