Schedule 9ZA, Part 11, paragraph 71

Group 14 in Part 2 of Schedule 9 (exemptions: supplies of goods where input tax cannot be recovered) has effect as if— in paragraph (a) of item 1, after “ supply to, ” there were inserted “ or acquisition ”; in Note (7)(a), after “ supply to, ” there were inserted “ or acquisition ”; in Note (9)— in the words before paragraph (a), after “ supply to, ” there were inserted “ or acquisition ”; in paragraph (b), after “ supply to, ” there were inserted “ or acquisition ”; in Note (10)— after “on a supply” there were inserted “ , acquisition ”; after “that supply”, there were inserted “ , acquisition ”; in Note (15)— after “anything the supply” there were inserted “ , acquisition ”; after “be a supply” there were inserted “ , acquisition ”.

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