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
”
.