Part 2 Amendment of secondary legislation relating to value added tax

Part 12 (valuation of acquisitions)

54.  In regulation 97(1)(1) (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”.

(1)

Relevantly amended by S.I. 2011/1043 and 2019/59. The amendment made by the latter instrument is not yet in force and is omitted by this instrument.