# Value Added Tax Act 1994, Paragraph 70


Group 12 in Part 2 of Schedule 8 (zero-rating: drugs etc) has effect as if—
(a) in Note (1), after “goods are” there were inserted “ acquired from a member State or ”;
(b) in Note (5N), in paragraph (b), after “made a” there were inserted “ reckonable zero-rated acquisition, or ”;
(c) in Note (5O), in paragraph (b), after “zero-rated” there were inserted “ acquisition or ”;
(d) 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.”

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/9ZA/paragraph/70 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZA/paragraph-70
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.