Sch 9ZA para 16
(1) NI acquisition VAT is charged at the rate of 5% (instead of at the rate provided by section 2) if— (a) 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 (b) 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. (2) Regulations under this paragraph may provide that sub-paragraph (1)(a) does not apply to a description of a supply specified in Schedule 7A that is specified in those regulations. (3) The power to specify a description of an acquisition conferred by sub-paragraph (1)(b) may be exercised so as to describe an acquisition of goods by reference to matters unrelated to the characteristics of the goods.