The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 No. 1545

Part 2 U.K. Amendment of secondary legislation relating to value added tax

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

I1 Reg. 94 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.