Schedule 9ZA, Part 11, paragraph 74(4)

Paragraph 6 of Schedule 11 has effect as if— after sub-paragraph (1) there were inserted— Every person who, at a time when the person is not a taxable person, acquires in Northern Ireland from a member State any goods which are subject to a duty of excise or consist in a new means of transport must keep such records with respect to the acquisition (if it is a taxable acquisition and is not in pursuance of a taxable supply) as the Commissioners may by regulations require. in sub-paragraph (2), after “sub-paragraph (1)” there were inserted “ or (1A) ”.

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