Paragraph 11 I1

United Kingdom

In section 9(1) (rate of tax)—

(a)

after paragraph (a) there shall be inserted the following paragraph—

“(aa)
on the acquisition of goods from another member State, by reference to the value of the acquisition as determined under this Act; and”; and

(b)

in paragraph (b), after the word “goods", in the first place where it occurs, there shall be inserted “ from a place outside the member States ”.

Annotations

I1: Sch. 3 para. 11 wholly in force; Sch. 3 not in force at Royal Assent see s. 14(3); Sch. 3 partly in force at 1.12.1992 by S.I. 1992/2979, art. 4, Sch. Pt. II; Sch. 3 in force, insofar as not already in force, at 1.1.1993 by S.I. 1992/3261, art. 3, Sch. (with transitional provisions in arts. 4, 5, 6, and 7).

I1: Sch. 3 wholly in force; Sch. 3 not in force at Royal Assent see s. 14(3); Sch. 3 partly in force at 1.8.1992 by S.I. 1992/1867, art. 3, Sch. Pt. I; Sch. 3 partly in force at 1.12.1992 S.I. 1992/2979, art. 4, Sch. Pt. II; Sch. 3 in force, insofar as not already in force, at 1.1.1993 by S.I. 1992/3261, art. 3, Sch. (with transitional provisions in arts. 4, 5, 6, and 7).

F1: Sch. 3 Pt. I repealed (1.9.1994) by 1994 c. 23, ss. 100(2), 101(1), Sch. 15