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

Part 2 Amendment of secondary legislation relating to value added tax

Amendment of the Value Added Tax (Acquisitions) Relief Order 2002

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”.