Value Added Tax Act 1994

[F1 69 (1) Paragraph 1A of Schedule 6 (valuation: special cases) has effect as if— U.K.

(a) in sub-paragraph (4), in the definition of “motor dealer”, after “supplies of” there were inserted “ , or acquiring in Northern Ireland from a member State ”;

(b) in that sub-paragraph, in the definition of “stock in trade”—

(i) in paragraph (a) of that definition, after “supplied to” there were inserted “ or acquired in Northern Ireland from a member State F2 ... ”;

(ii) in paragraph (b) of that definition, after “supply” there were inserted “ , acquisition ”;

(c) in sub-paragraph (6)(a)—

(i) after “supplied” there were inserted “ , acquired in Northern Ireland from a member State ”;

(ii) after “supply” there were inserted “ , acquisition ”.

(2) [F3 Paragraph 6(1) of that Schedule has effect as if—]

(a) in paragraph (b), after “Schedule 4” there were inserted “ or paragraph 30 of Schedule 9ZB ”;

(b) in paragraph (c), for “that Schedule;” there were substituted “ Schedule 4; or ”;

(c) after that paragraph there were inserted—

“(d) paragraph 60(2)(a) or 61(2)(a) of Schedule 9ZA,”.]

Textual Amendments

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

F2 Word in Sch. 9ZA para. 69(1)(b)(i) omitted (1.8.2021) by virtue of The Value Added Tax (Miscellaneous Amendments and Repeals) (EU Exit) Regulations 2021 (S.I. 2021/714), regs. 1, 7(3)(a) (as amended by S.I. 2021/779, regs. 1, 2)

F3 Words in Sch. 9ZA para. 69(2) substituted (1.8.2021) by The Value Added Tax (Miscellaneous Amendments and Repeals) (EU Exit) Regulations 2021 (S.I. 2021/714), regs. 1, 7(3)(b) (as amended by S.I. 2021/779, regs. 1, 2)