Schedule 9ZA, Part 12, paragraph 75(1)

The following provisions apply to NI acquisition VAT as they apply to value added tax charged in accordance with section 1(1)(c) of this Act— section 2(5A) of the Diplomatic Privileges Act 1964 (application of Vienna Convention); paragraph 10(1A) of the Schedule to the Commonwealth Secretariat Act 1966 (immunities and privileges); section 1(8A) of the Consular Relations Act 1968 (application of Vienna Convention); paragraph 19(c) of Schedule 1 to the International Organisations Act 1968 (privileges and immunities); section 1(5) of the Diplomatic and other Privileges Act 1971 (refund of customs duties on hydrocarbon oil used for diplomatic or Commonwealth Secretariat purposes).

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