# The Value Added Tax (Input Tax) Order 1992, Article 8: Application of this Order in relation to Northern Ireland


(1) In this Order, references to VAT charged on the importation of goods includes VAT charged under the following provisions of Schedule 9ZB (goods removed to or from Northern Ireland etc.) to the Act—
(a) paragraph 1(3);
(b) paragraph 3(2); and
(c) paragraph 3(4).
(2) Schedule 2 to this Order makes separate provision for the disallowance of input tax in relation to acquisitions in Northern Ireland from the EU.

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Source: https://www.legislation.gov.uk/uksi/1992/3222/article/8 (the official version)
Page: https://openlegislation.uk/value-added-tax-input-tax-order-1992/article-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.