Amendment of the Value Added Tax (Acquisitions) Relief Order 2002
This section has no associated Explanatory Memorandum
94. In article 2, for “no VAT shall be payable on any acquisition from another member State of any goods” substitute “NI acquisition VAT, as defined in paragraph 1(3) of Schedule 9ZA to the Value Added Tax Act 1994, shall not be charged on the acquisition in Northern Ireland of goods from a member State”.