Schedule 9ZA, Part 11, paragraph 74(1)

Paragraph 2 of Schedule 11 has effect as if— in sub-paragraph (5A)(b), after “transport” there were inserted “ acquired from a member State, or ”; in sub-paragraph (5B)(a), after “chargeable on its” there were inserted “ acquisition or ”; in sub-paragraph (5D) in the definition of “relevant person”— before paragraph (b) there were inserted— where the means of transport has been acquired in Northern Ireland from a member State, the person who so acquires it, after paragraph (b) there were inserted— in any other case— the owner of the means of transport at the time of its arrival in the United Kingdom, or where it is subject to a lease or hire agreement, the lessee or hirer of the means of transport at that time.

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