Schedule 9ZA, Part 11, paragraph 70

Group 12 in Part 2 of Schedule 8 (zero-rating: drugs etc) has effect as if— in Note (1), after “goods are” there were inserted “ acquired from a member State or ”; in Note (5N), in paragraph (b), after “made a” there were inserted “ reckonable zero-rated acquisition, or ”; in Note (5O), in paragraph (b), after “zero-rated” there were inserted “ acquisition or ”; in Note (5T), after the definition of “in the required form” there were inserted— “reckonable zero-rated acquisition”, in relation to a motor vehicle, means an acquisition of the vehicle from a member State in a case where NI acquisition VAT is not chargeable as a result of item 2(f) or 2A.

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