SCHEDULES
F1SCHEDULE 9ZAVAT on acquisitions in Northern Ireland from member States
Annotations:
Amendments (Textual)
PART 12Modification of other Acts
Vehicle Excise and Registration Act 1994
77
Section 8 of the Vehicle Excise and Registration Act 1994 (vehicles removed into UK) has effect as if, in subsection (2)—
a
in paragraph (a), after “United Kingdom” there were inserted “
, or on the acquisition of the vehicle from a member State,
”
;
b
in paragraph (c), after “charged on the” there were inserted “
acquisition or
”
.
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