Article 2 I1
United Kingdom
Subject to article 3 below, F1NI acquisition VAT, as defined in paragraph 1(3) of Schedule 9ZA to the Value Added Tax Act 1994, shall not be charged on the acquisition in Northern Ireland of goods from a member State where, if they were imported from a place outside the member States, relief from payment of VAT would be given by the Value Added Tax (Imported Goods) Relief Order 1984f1 (as amended from time to time).
Annotations
Textual amendments
- F1
Words in art. 2 substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 94 (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
Commencement
- I1
Art. 2 in force at 15.8.2002, see art. 1