{
  "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZA/paragraph-69",
  "json_url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZA/paragraph-69.json",
  "legislation": "ukpga/1994/23",
  "legislation_title": "Value Added Tax Act 1994",
  "legislation_url": "https://openlegislation.uk/value-added-tax-act-1994",
  "path": "schedule/9ZA/paragraph/69",
  "kind": "paragraph",
  "number": "69",
  "heading": null,
  "text": "(1) Paragraph 1A of Schedule 6 (valuation: special cases) has effect as if—\n(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 ”;\n(b) in that sub-paragraph, in the definition of “stock in trade”—\n(i) in paragraph (a) of that definition, after “supplied to” there were inserted “ or acquired in Northern Ireland from a member State ... ”;\n(ii) in paragraph (b) of that definition, after “supply” there were inserted “ , acquisition ”;\n(c) in sub-paragraph (6)(a)—\n(i) after “supplied” there were inserted “ , acquired in Northern Ireland from a member State ”;\n(ii) after “supply” there were inserted “ , acquisition ”.\n(2) Paragraph 6(1) of that Schedule has effect as if—\n(a) in paragraph (b), after “Schedule 4” there were inserted “ or paragraph 30 of Schedule 9ZB ”;\n(b) in paragraph (c), for “that Schedule;” there were substituted “ Schedule 4; or ”;\n(c) after that paragraph there were inserted—\n“(d) paragraph 60(2)(a) or 61(2)(a) of Schedule 9ZA,”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "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)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1994/23/schedule/9ZA/paragraph/69",
    "retrieved_at": "2026-10-29T09:33:58.510022+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."
}