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

VAT is charged, in accordance with this Schedule, on the acquisition in Northern Ireland of goods from a member State— by reference to the value of the acquisition as determined under Part 2 of this Schedule, and subject to paragraph 16, at the rate of VAT for the time being in force under section 2.

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