Paragraph 71 F1

Group 14 in Part 2 of Schedule 9 (exemptions: supplies of goods where input tax cannot be recovered) has effect as if—

(a)

in paragraph (a) of item 1, after “ F2supply to, ” there were inserted “ or acquisition ”;

(b)

in Note (7)(a), after “ supply to, ” there were inserted “ or acquisition ”;

(c)

in Note (9)—

(i)

in the words before paragraph (a), after “ supply to, ” there were inserted “ or acquisition ”;

(ii)

in paragraph (b), after “ supply to, ” there were inserted “ or acquisition ”;

(d)

in Note (10)—

(i)

after “on a supply” there were inserted “ , acquisition ”;

(ii)

after “that supply”, there were inserted “ , acquisition ”;

(e)

in Note (15)—

(i)

after “anything the supply” there were inserted “ , acquisition ”;

(ii)

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

Annotations

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: Words in Sch. 9ZA para. 71 substituted (1.8.2021) by The Value Added Tax (Miscellaneous Amendments and Repeals) (EU Exit) Regulations 2021 (S.I. 2021/714), regs. 1, 7(5) (as amended by S.I. 2021/779, regs. 1, 2)