Schedule 9ZA, Part 11, paragraph 69(1)

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 ”.

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