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Schedule 9ZA VAT on acquisitions in Northern Ireland from member StatesF1

United Kingdom

  1. 1Charge to VAT for acquisitions in Northern Ireland from member States
  2. 2Valuation of acquisitions
  3. 3Payment of NI acquisition VAT by taxable persons
  4. 4Reliefs etc
  5. 5Application of Act to acquisitions in particular cases
  6. 6Administration, collection and enforcement
  7. 7Appeals and supplementary provision
  8. 8Registration in respect of acquisitions from member States
  9. 9Registration in respect of distance sales from the EU to Northern Ireland
  10. 10Call-off stock arrangements
  11. 11Modification of other Schedules
  12. 12Modification of other Acts
  13. 13Interpretive provisions

Annotations

Textual amendments

F1

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