Schedule 9ZA, Part 11, paragraph 73(4)

Regulations under this paragraph may make provision in relation to cases where— for requiring the person who acquires the goods to give to the Commissioners such notification of the acquisition, and for requiring any VAT on the acquisition to be paid, at such time and in such form or manner as may be specified in the regulations or (in the case of the notification requirement) by the Commissioners in accordance with the regulations. any goods which are subject to a duty of excise or consist in a new means of transport are acquired in Northern Ireland from a member State by any person, the acquisition of the goods is a taxable acquisition and is not in pursuance of a taxable supply, and that person is not a taxable person at the time of the acquisition,

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