OpenLegislation

Part 1 Charge to VAT for acquisitions in Northern Ireland from member StatesF1

  1. Charge to VAT
  2. Scope of NI acquisition VAT
  3. Meaning of acquisition of goods from a member State
  4. Time of acquisition
  5. Place of acquisition
  6. Acquisitions from persons belonging in member States
  7. Identification of persons for the purposes of VAT in Northern Ireland

Annotations

Textual amendments

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