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Part 4 Reliefs etcF1

  1. Reduced rate
  2. Zero-rating and exempt acquisitions
  3. Refunds and reliefs
  4. Refund of NI acquisition VAT to persons constructing certain buildings
  5. Refunds in relation to new means of transport supplied to member States

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