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 12 U.K. Modification of other Acts

Vehicle Excise and Registration Act 1994 U.K.

77 U.K. Section 8 of the Vehicle Excise and Registration Act 1994 (vehicles removed into UK) has effect as if, in subsection (2)—

(a) in paragraph (a), after “United Kingdom” there were inserted “ , or on the acquisition of the vehicle from a member State, ”;

(b) in paragraph (c), after “charged on the” there were inserted “ acquisition or ”.]