Paragraph 70 F1

in Note (1), after “goods are” there were inserted “ acquired from a F2member State or ”;

in Note (5N), in paragraph (b), after “made a” there were inserted “ reckonable zero-rated acquisition, or ”;

in Note (5O), in paragraph (b), after “zero-rated” there were inserted “ acquisition or ”;

in Note (5T), after the definition of “in the required form” there were inserted—

““reckonable zero-rated acquisition”, in relation to a motor vehicle, means an acquisition of the vehicle from a member State in a case where NI acquisition VAT is not chargeable as a result of item 2(f) or 2A.”