Sch 9ZA para 15
(1) A taxable person must account for and pay NI acquisition VAT by reference to prescribed accounting periods (see section 25(1)). (2) Subsections (2) to (6) of section 25 (payment by reference to accounting period and credit for input tax against output tax) contain provision relevant to the payment of NI acquisition VAT. (3) Subsection (7) of that section (power to make order excluding credit for VAT paid) applies to acquisitions in Northern Ireland from a member State as it applies to the supply of goods. (4) Section 26(1) has effect as if the reference to “input tax on supplies and importations” included input tax on acquisitions in Northern Ireland from a member State. (5) That section and sections 26A to 28 contain further provision relevant to the payment of NI acquisition VAT.