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 11Modification of other Schedules

Exempt supplies (Schedule 9)

71

Group 14 in Part 2 of Schedule 9 (exemptions: supplies of goods where input tax cannot be recovered) has effect as if—

a

in paragraph (a) of item 1, after “ F2supply to, ” there were inserted “ or acquisition ”;

b

in Note (7)(a), after “ F2supply to, ” there were inserted “ or acquisition ”;

c

in Note (9)—

i

in the words before paragraph (a), after “ F2supply to, ” there were inserted “ or acquisition ”;

ii

in paragraph (b), after “ F2supply to, ” there were inserted “ or acquisition ”;

d

in Note (10)—

i

after “on a supply” there were inserted “ , acquisition ”;

ii

after “that supply”, there were inserted “ , acquisition ”;

e

in Note (15)—

i

after “anything the supply” there were inserted “ , acquisition ”;

ii

after “be a supply” there were inserted “ , acquisition ”.