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1994 c. 23 (“the Act”). Section 96(1) defines “the Commissioners” as meaning “the Commissioners of Customs and Excise” and “regulations” as meaning regulations made by the Commissioners under the Act. The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for His Majesty’s Revenue and Customs by section 5 of the Commissioners for Revenue and Customs Act 2005 (c. 11), section 50(1) of which provides that a reference to the Commissioners of Customs and Excise shall be taken as a reference to the Commissioners for His Majesty’s Revenue and Customs. Section 26(4) was amended by paragraph 2 of Schedule 8 to the Finance (No. 3) Act 2010 (c. 33). Section 26 was amended by paragraph 26 of Schedule 8 to the Taxation (Cross-border Trade) Act 2018 (c. 22) to omit the word “acquisitions” in subsection (1). That amendment came into force on IP completion day by virtue of regulation 4 of S.I. 2020/1642 but does not have effect in relation to acquisitions taking place before IP completion day by virtue of regulation 3(1) of S.I. 2019/105, as amended by S.I. 2020/1495. Schedule 9ZA to the Act was inserted by paragraph 2 of Schedule 2 to the Taxation (Post-transition Period) Act 2020 (c. 26) and paragraph 15(4) of Schedule 9ZA provides that section 26(1) has effect as if the reference to “input tax on supplies and importations” includes input tax on acquisitions in Northern Ireland from a member State.