Schedule 9ZA, Part 11, paragraph 66

Paragraph 1 of Schedule 1 (registration in respect of taxable supplies: UK establishment) has effect as if— the provisions mentioned in sub-paragraphs (4)(a) and (5) included paragraphs 43(5) and 53(5) of this Schedule (cancellation of registration); in sub-paragraph (7), after “are supplied” there were inserted “ and any taxable supplies which would not be taxable supplies apart from paragraph 29(1) of Schedule 9ZB ”; in sub-paragraph (9)— after “section 18B(4)” there were inserted “ or paragraph 19(5) of Schedule 9ZB ”; after “supply” there were inserted “ or acquisition ”. Paragraph 2 of that Schedule has effect as if in sub-paragraph (7), after paragraph (b) there were inserted— any acquisition of goods from a member State by one of the constituent members in the course of the activities of the taxable person is to be treated as an acquisition by that person; Paragraph 4(3) of that Schedule has effect as if after “are supplied” there were inserted “ and any taxable supplies which would not be taxable supplies apart from paragraph 29(1) of Schedule 9ZB ”.

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Source: legislation.gov.uk · retrieved 2026-07-28