Part 2Amendment of secondary legislation relating to value added tax
20.
In article 2—
(a)
in the definition of “motor dealer”, after “supplies of,” insert “
or acquiring in Northern Ireland from a member State
”
;
(b)
in the definition of “stock in trade”—
(i)
after “article 7(2A) below” insert “
or paragraph 4(3) of Schedule 2 to this Order
”
,
(ii)
in paragraph (a), after “supplied to” insert “
or acquired in Northern Ireland from a member State
”
, and
(iii)
in paragraph (b)(ii), after “their supply” insert “
, acquisition in Northern Ireland from a member State
”
.