Sch 9ZA para 17
(1) Section 30(3) (zero-rating) applies to an acquisition of goods in Northern Ireland from a member State as it would apply to an importation of those goods. (2) The Treasury may by regulations provide— (a) that sub-paragraph (1) does not apply to an acquisition of goods specified or described in the regulations; (b) that no NI acquisition VAT is chargeable on an acquisition of goods specified or described in the regulations. (3) The Commissioners may by regulations provide for the zero-rating of supplies of goods, or of such goods as may be specified in the regulations, in cases where— (a) the supply in question involves both the removal of the goods from Northern Ireland and their acquisition in a member State by a person who is liable for VAT on the acquisition in accordance with provisions of the law of that member State corresponding, in relation to that member State, to the provisions of paragraph 2, and (b) such other conditions, if any, as may be specified in the regulations or the Commissioners may impose are fulfilled. (4) Section 30(10) applies to a supply of goods that has been zero-rated in pursuance of regulations made under sub-paragraph (3) as it applies to a supply of goods that has been zero-rated in pursuance of regulations made under section 30(8) or (9). (5) An acquisition of goods from a member State is an exempt acquisition if the goods are acquired in pursuance of an exempt supply (see section 31).