SCHEDULES
F1SCHEDULE 9ZAVAT on acquisitions in Northern Ireland from member States
PART 11Modification of other Schedules
Administration, collection and enforcement (Schedule 11)
74
1
Paragraph 2 of Schedule 11 has effect as if—
a
in sub-paragraph (5A)(b), after “transport” there were inserted “
acquired from a member State, or
”
;
b
in sub-paragraph (5B)(a), after “chargeable on its” there were inserted “
acquisition or
”
;
c
in sub-paragraph (5D) in the definition of “relevant person”—
i
before paragraph (b) there were inserted—
a
where the means of transport has been acquired in Northern Ireland from a member State, the person who so acquires it,
ii
after paragraph (b) there were inserted—
c
in any other case—
i
the owner of the means of transport at the time of its arrival in the United Kingdom, or
ii
where it is subject to a lease or hire agreement, the lessee or hirer of the means of transport at that time.
2
Paragraph 2(8) of Schedule 11 applies to NI acquisition VAT in respect of an acquisition by any person from a member State of dutiable goods as it applies to VAT in respect of any supply by a taxable person of dutiable goods.
3
Invoices described in regulations under paragraph 4(2)(b) of this Schedule or paragraph 28(2)(b) of Schedule 9ZB are items to which paragraph 3 of Schedule 11 applies (in addition to the items described in paragraph 3(2)(a) and (b) of that Schedule).
4
Paragraph 6 of Schedule 11 has effect as if—
a
after sub-paragraph (1) there were inserted—
1A
Every person who, at a time when the person is not a taxable person, acquires in Northern Ireland from a member State any goods which are subject to a duty of excise or consist in a new means of transport must keep such records with respect to the acquisition (if it is a taxable acquisition and is not in pursuance of a taxable supply) as the Commissioners may by regulations require.
a
in sub-paragraph (2), after “sub-paragraph (1)” there were inserted “
or (1A)
”
.
5
Paragraph 8(1) of Schedule 11 applies—
a
to goods in the possession of a person who acquires goods in Northern Ireland from a member State as it applies to goods in the possession of a person who supplies goods, and
b
to goods in the possession of a Northern Ireland fiscal warehousekeeper as it applies to goods in the possession of a fiscal warehousekeeper.
6
Paragraph 14(1) has effect as if in paragraph (c), after “paragraph 5A” there were inserted “
or paragraph 73(1) or (4) of Schedule 9ZA
”
.
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