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Memorandwm Esboniadol
94. In article 2, for “no VAT shall be payable on any acquisition from another member State of any goods” substitute “ NI acquisition VAT, as defined in paragraph 1(3) of Schedule 9ZA to the Value Added Tax Act 1994, shall not be charged on the acquisition in Northern Ireland of goods from a member State ”.
Commencement Information
I1Reg. 94 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.