Schedule 9ZA, Part 11, paragraph 69

Paragraph 1A of Schedule 6 (valuation: special cases) has effect as if— in sub-paragraph (4), in the definition of “motor dealer”, after “supplies of” there were inserted “ , or acquiring in Northern Ireland from a member State ”; in that sub-paragraph, in the definition of “stock in trade”— in paragraph (a) of that definition, after “supplied to” there were inserted “ or acquired in Northern Ireland from a member State ... ”; in paragraph (b) of that definition, after “supply” there were inserted “ , acquisition ”; in sub-paragraph (6)(a)— after “supplied” there were inserted “ , acquired in Northern Ireland from a member State ”; after “supply” there were inserted “ , acquisition ”. Paragraph 6(1) of that Schedule has effect as if— in paragraph (b), after “Schedule 4” there were inserted “ or paragraph 30 of Schedule 9ZB ”; in paragraph (c), for “that Schedule;” there were substituted “ Schedule 4; or ”; after that paragraph there were inserted— paragraph 60(2)(a) or 61(2)(a) of Schedule 9ZA,

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