# The Value Added Tax (Acquisitions) Relief Order 2002, Article 2

Extent: E+W+S+N.I.

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).

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Source: https://www.legislation.gov.uk/uksi/2002/1935/article/2 (the official version)
Page: https://openlegislation.uk/value-added-tax-acquisitions-relief-order-2002/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.