Schedule 9ZA, Part 1, paragraph 5(2)

But— goods are not treated as being acquired in Northern Ireland by virtue of sub-paragraph (1)(b) where it is established in accordance with regulations made by the Commissioners that VAT— has been paid in a member State on the acquisition of those goods, and fell to be paid by virtue of provisions of the law of that member State corresponding, in relation to that member State, to the provision made by sub-paragraph (1)(a), and different rules apply to acquisitions to which paragraph 16 or 17 of Schedule 9ZB applies.

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