Regulation 7 Correction of minor errors in VATAI1

United Kingdom

(1)

Schedule 9ZA to VATA (VAT on acquisitions in Northern Ireland from member States) M1 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 ”.

Annotations

M1: Schedule 9ZA was inserted into VATA by paragraph 2 of Schedule 2 to TPTPA and amended by S.I. 2020/1544.

I1: Reg. 7 in force at 1.8.2021, see reg. 1 (as amended by S.I. 2021/779, regs. 1, 2)