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

Finance Act 2016 U.K.

79 U.K.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.]