Part 2Amendment of secondary legislation relating to value added tax

Part 12 (valuation of acquisitions)I154

In regulation 97(1) M1 (valuation of acquisitions)—

a

for “the United Kingdom from another member State” substitute “ Northern Ireland from a member State ”;

b

in sub-paragraph (a), for “the United Kingdom” substitute “ Northern Ireland ”;

c

in sub-paragraph (b), for “Economic Community” substitute “ EU ”.