SCHEDULES

F1SCHEDULE 9ZAVAT on acquisitions in Northern Ireland from member States

Annotations:
Amendments (Textual)
F1

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

PART 11Modification of other Schedules

Registration in respect of taxable supplies: UK establishment (Schedule 1)

66

1

Paragraph 1 of Schedule 1 (registration in respect of taxable supplies: UK establishment) has effect as if—

a

the provisions mentioned in sub-paragraphs (4)(a) and (5) included paragraphs 43(5) and 53(5) of this Schedule (cancellation of registration);

b

in sub-paragraph (7), after “are supplied” there were inserted “ and any taxable supplies which would not be taxable supplies apart from paragraph 29(1) of Schedule 9ZB ”;

c

in sub-paragraph (9)—

i

after “section 18B(4)” there were inserted “ or paragraph 19(5) of Schedule 9ZB ”;

ii

after “supply” there were inserted “ or acquisition ”.

2

Paragraph 2 of that Schedule has effect as if in sub-paragraph (7), after paragraph (b) there were inserted—

c

any acquisition of goods from a member State by one of the constituent members in the course of the activities of the taxable person is to be treated as an acquisition by that person;

3

Paragraph 4(3) of that Schedule has effect as if after “are supplied” there were inserted “ and any taxable supplies which would not be taxable supplies apart from paragraph 29(1) of Schedule 9ZB ”.