SCHEDULES
F1SCHEDULE 9ZAVAT on acquisitions in Northern Ireland from member States
Annotations:
Amendments (Textual)
PART 12Modification of other Acts
Finance Act 2016
79
Schedule 18 to the Finance Act 2016 (serial tax avoidance) has effect as if—
a
in paragraph 5(4), after paragraph (a) there were inserted—
b
VAT on the acquisition by the person of any goods from a member State,
b
the references to VAT “incurred” by a taxable person in paragraphs 6(1)(b) and 36(7)(b) included VAT on the acquisition by the person of any goods from a member State.
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