{
  "url": "https://openlegislation.uk/value-added-tax-acquisitions-relief-order-2002/article-2",
  "json_url": "https://openlegislation.uk/value-added-tax-acquisitions-relief-order-2002/article-2.json",
  "legislation": "uksi/2002/1935",
  "legislation_title": "The Value Added Tax (Acquisitions) Relief Order 2002",
  "legislation_url": "https://openlegislation.uk/value-added-tax-acquisitions-relief-order-2002",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": null,
  "text": "Subject to article 3 below, NI 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 1984 (as amended from time to time).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Art. 2 in force at 15.8.2002, see art. 1"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I.1984/746, as amended by S.I. 1987/2108, 1988/1193, 1988/2212, 1992/3120 and 1995/3222."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2002/1935/article/2",
    "retrieved_at": "2026-10-29T06:51:53.206340+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}