Schedule 9ZA, Part 8, paragraph 47

For the purposes of this Part of this Schedule “relevant acquisition” means an acquisition that— is a taxable acquisition (see paragraph 2(2)) of goods other than goods which are subject to a duty of excise or consist in a new means of transport, and is otherwise than in pursuance of a taxable supply and is treated, for the purposes of this Act, as taking place in Northern Ireland.

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