Schedule 9ZA, Part 4, paragraph 16(1)

NI acquisition VAT is charged at the rate of 5% (instead of at the rate provided by section 2) if— the acquisition in question is of goods the supply of which would be a supply of a description for the time being specified in Schedule 7A (charge at reduced rate), or the acquisition in question is of a description for the time being specified in regulations made by the Treasury for the purposes of this paragraph.

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