SCHEDULES

[F1 SCHEDULE 9ZA U.K. VAT on acquisitions in Northern Ireland from member States

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

PART 8 U.K. Registration in respect of acquisitions from member States

Meaning of relevant [F2 acquisition] U.K.

Textual Amendments

F2 Word in Sch. 9ZA para. 47 cross-heading substituted (1.8.2021) by The Value Added Tax (Miscellaneous Amendments and Repeals) (EU Exit) Regulations 2021 (S.I. 2021/714), regs. 1, 7(2) (as amended by S.I. 2021/779, regs. 1, 2)

47 U.K. For the purposes of this Part of this Schedule “relevant acquisition” means an acquisition that—

(a) is a taxable acquisition (see paragraph 2(2)) of goods other than goods which are subject to a duty of excise or consist in a new means of transport, and

(b) is otherwise than in pursuance of a taxable supply and is treated, for the purposes of this Act, as taking place in Northern Ireland.]