Schedule 9ZA, Part 7, paragraph 37

Section 99 (refund of VAT to Government of Northern Ireland) applies to— VAT charged on the acquisition of goods from a member State by the Government of Northern Ireland as it applies to VAT charged on the supply of goods or services to that Government, and any amount attributable to acquisitions of goods from a member State for the purpose of a business carried on by the Government of Northern Ireland as it applies to supplies for that purpose.

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