# Value Added Tax Act 1994, Paragraph 69


(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 ... ”;
(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) Paragraph 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,”.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/9ZA/paragraph/69 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZA/paragraph-69
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.