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SCHEDULES

[F1SCHEDULE 9ZAU.K.VAT on acquisitions in Northern Ireland from member States

Textual Amendments

F1Schs. 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

PART 12U.K.Modification of other Acts

Finance (No. 2) Act 2017U.K.

80U.K.Schedule 17 to the Finance (No. 2) Act 2017 (disclosure of tax avoidance schemes: VAT and other indirect taxes) has effect as if—

(a)the reference in paragraph 6(2)(b) to VAT “incurred” by a taxable person included VAT on the acquisition by the person of any goods from a member State;

(b)in paragraph 6(5), after paragraph (a) there were inserted—

(b)VAT on the acquisition by the person of any goods from a member State,.]