SCHEDULES

[F1SCHEDULE 9ZAU.K.VAT on acquisitions in Northern Ireland from member States

Textual Amendments

F1Schs. 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

PART 5U.K.Application of Act to acquisitions in particular cases

Margin schemesU.K.

26U.K.Section 50A(5) (margin schemes) has effect as if after “supply,” there were inserted “ acquisition ”.]