Schedule 9ZA, Part 1, paragraph 1(5)

The Commissioners may by regulations make provision about (including provision modifying) the application of provision that applies to value added tax made by or under any enactment (including provision made by or under this Act) to NI acquisition VAT or to goods acquired in Northern Ireland from a member State.

← 4 · All articles · 2 →

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