SCHEDULES

F2SCHEDULE 9ZAVAT on acquisitions in Northern Ireland from member States

Annotations:
Amendments (Textual)
F2

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 11Modification of other Schedules

Zero-rating (Schedule 8)

70

Group 12 in Part 2 of Schedule 8 (zero-rating: drugs etc) has effect as if—

a

in Note (1), after “goods are” there were inserted “ acquired from a F1member State or ”;

b

in Note (5N), in paragraph (b), after “made a” there were inserted “ reckonable zero-rated acquisition, or ”;

c

in Note (5O), in paragraph (b), after “zero-rated” there were inserted “ acquisition or ”;

d

in Note (5T), after the definition of “in the required form” there were inserted—

“reckonable zero-rated acquisition”, in relation to a motor vehicle, means an acquisition of the vehicle from a member State in a case where NI acquisition VAT is not chargeable as a result of item 2(f) or 2A.