SCHEDULES

F1SCHEDULE 9ZAVAT on acquisitions in Northern Ireland from member States

Annotations:
Amendments (Textual)
F1

Schs. 9ZA, 9ZB inserted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 2 (with s. 3(4), Sch. 2 para. 7(7)-(10)) (with savings and transitional provisions in S.I. 2020/1545, Pt. 4); S.I. 2020/1642, reg. 9

PART 8Registration in respect of acquisitions from member States

Meaning of relevant F2acquisition

Annotations:
Amendments (Textual)

47

For the purposes of this Part of this Schedule “relevant acquisition” means an acquisition that—

a

is a taxable acquisition (see paragraph 2(2)) of goods other than goods which are subject to a duty of excise or consist in a new means of transport, and

b

is otherwise than in pursuance of a taxable supply and is treated, for the purposes of this Act, as taking place in Northern Ireland.