# Value Added Tax Act 1994, Paragraph 71


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 “ supply 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 ”.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/9ZA/paragraph/71 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZA/paragraph-71
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.