7.—(1) Schedule 9ZA to VATA (VAT on acquisitions in Northern Ireland from member States) M1 is amended as follows.
(2) In the italic heading before paragraph 47, for “supply” substitute “ acquisition ”.
(3) In paragraph 69—
(a)in sub-paragraph (1)(b)(i), omit “by”;
(b)in sub-paragraph (2), for “In paragraph 6(1) of that Schedule—” substitute “ Paragraph 6(1) of that Schedule has effect as if— ”.
(4) In paragraph 70, in sub-paragraph (a), for “member State” substitute “ member State or ”.
(5) In paragraph 71, in each place it occurs, for “supply to” substitute “ supply to, ”.
(6) In paragraph 81, in sub-paragraph (7), for “subsection” substitute “ sub-paragraph ”.
Commencement Information
I1Reg. 7 in force at 1.8.2021, see reg. 1 (as amended by S.I. 2021/779, regs. 1, 2)
Marginal Citations
M1Schedule 9ZA was inserted into VATA by paragraph 2 of Schedule 2 to TPTPA and amended by S.I. 2020/1544.