SCHEDULES
F1SCHEDULE 9ZAVAT on acquisitions in Northern Ireland from member States
PART 9Registration in respect of distance sales from the EU to Northern Ireland
Meaning of relevant supply
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For the purposes of this Part of this Schedule “relevant supply” means a supply of goods that—
a
involves the removal of the goods to Northern Ireland from a place outside the United Kingdom by or under the directions of the person making the supply,
b
does not involve the installation or assembly of the goods at a place in Northern Ireland,
c
is a transaction in pursuance of which goods are acquired in Northern Ireland from a member State by a person who is not a taxable person,
d
is made in the course or furtherance of a business carried on by the supplier, and
e
is neither an exempt supply nor a supply of goods which are subject to a duty of excise or consist in a new means of transport and is not anything which is treated as a supply for the purposes of this Act by virtue only of paragraph 5(1) of Schedule 4 or paragraph 30 of Schedule 9ZB.
Schs. 9ZA, 9ZB inserted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 2 (with s. 3(4), Sch. 2 para. 7(7)-(10)) (with savings and transitional provisions in S.I. 2020/1545, Pt. 4); S.I. 2020/1642, reg. 9