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Paragraph 69 F1

(1)

Paragraph 1A of Schedule 6 (valuation: special cases) has effect as if—

(a)

in sub-paragraph (4), in the definition of “motor dealer”, after “supplies of” there were inserted “ , or acquiring in Northern Ireland from a member State ”;

(b)

in that sub-paragraph, in the definition of “stock in trade”—

(i)

in paragraph (a) of that definition, after “supplied to” there were inserted “ or acquired in Northern Ireland from a member State F2... ”;

(ii)

in paragraph (b) of that definition, after “supply” there were inserted “ , acquisition ”;

(c)

in sub-paragraph (6)(a)—

(i)

after “supplied” there were inserted “ , acquired in Northern Ireland from a member State ”;

(ii)

after “supply” there were inserted “ , acquisition ”.

(2)

F3Paragraph 6(1) of that Schedule has effect as if—

(a)

in paragraph (b), after “Schedule 4” there were inserted “ or paragraph 30 of Schedule 9ZB ”;

(b)

in paragraph (c), for “that Schedule;” there were substituted “ Schedule 4; or ”;

(c)

after that paragraph there were inserted—

“(d)

paragraph 60(2)(a) or 61(2)(a) of Schedule 9ZA,”.

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

F2

Word in Sch. 9ZA para. 69(1)(b)(i) omitted (1.8.2021) by virtue of The Value Added Tax (Miscellaneous Amendments and Repeals) (EU Exit) Regulations 2021 (S.I. 2021/714), regs. 1, 7(3)(a) (as amended by S.I. 2021/779, regs. 1, 2)

F3

Words in Sch. 9ZA para. 69(2) substituted (1.8.2021) by The Value Added Tax (Miscellaneous Amendments and Repeals) (EU Exit) Regulations 2021 (S.I. 2021/714), regs. 1, 7(3)(b) (as amended by S.I. 2021/779, regs. 1, 2)