SCHEDULES

F3SCHEDULE 9ZAVAT on acquisitions in Northern Ireland from member States

Annotations:
Amendments (Textual)
F3

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 11Modification of other Schedules

Valuation of supplies: special cases (Schedule 6)

69

1

Paragraph 1A of Schedule 6 (valuation: special cases) has effect as if—

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 F1... ”;

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

F2Paragraph 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,