SCHEDULES
SCHEDULE 3 Value added tax: abolition of fiscal frontiers etc.
Part I
Rate of tax and determination of value
11
In section 9(1) (rate of tax)—
(a)
after paragraph (a) there shall be inserted the following paragraph—
“(aa)
on the acquisition of goods from another member State, by reference to the value of the acquisition as determined under this Act; and”; and
(b)
in paragraph (b), after the word “goods", in the first place where it occurs, there shall be inserted “
from a place outside the member States
”
.