# The Value Added Tax (Miscellaneous Amendments and Repeals) (EU Exit) Regulations 2021, Regulation 7: Correction of minor errors in VATA

Extent: E+W+S+N.I.

(1) Schedule 9ZA to VATA (VAT on acquisitions in Northern Ireland from member States) is amended as follows.
(2) In the italic heading before paragraph 47, for “supply” substitute “ acquisition ”.
(3) In paragraph 69—
(a) in sub-paragraph (1)(b)(i), omit “by”;
(b) in sub-paragraph (2), for “In paragraph 6(1) of that Schedule—” substitute “ Paragraph 6(1) of that Schedule has effect as if— ”.
(4) In paragraph 70, in sub-paragraph (a), for “member State” substitute “ member State or ”.
(5) In paragraph 71, in each place it occurs, for “supply to” substitute “ supply to, ”.
(6) In paragraph 81, in sub-paragraph (7), for “subsection” substitute “ sub-paragraph ”.

---
Source: https://www.legislation.gov.uk/uksi/2021/714/regulation/7 (the official version)
Page: https://openlegislation.uk/value-added-tax-miscellaneous-amendments-and-repeals-eu-exit-regulations-2021/regulation-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.