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 11U.K.Modification of other Schedules

Zero-rating (Schedule 8)U.K.

70U.K.Group 12 in Part 2 of Schedule 8 (zero-rating: drugs etc) has effect as if—

(a)in Note (1), after “goods are” there were inserted “ acquired from a [F2member State or] ”;

(b)in Note (5N), in paragraph (b), after “made a” there were inserted “ reckonable zero-rated acquisition, or ”;

(c)in Note (5O), in paragraph (b), after “zero-rated” there were inserted “ acquisition or ”;

(d)in Note (5T), after the definition of “in the required form” there were inserted—

““reckonable zero-rated acquisition”, in relation to a motor vehicle, means an acquisition of the vehicle from a member State in a case where NI acquisition VAT is not chargeable as a result of item 2(f) or 2A.”]

Textual Amendments