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Value Added Tax Act 1994

Value Added Tax Act 1994 Sch 9ZA para 69

Sch 9ZA para 69

(1) Paragraph 1A of Schedule 6 (valuation: special cases) has effect as if— (a) in sub-paragraph (4), in the definition of “motor dealer”, after “supplies of” there were inserted “ , or acquiring in Northern Ireland from a member State ” ; (b) in that sub-paragraph, in the definition of “stock in trade”— (i) in paragraph (a) of that definition, after “supplied to” there were inserted “ or acquired in Northern Ireland from a member State ... ” ; (ii) in paragraph (b) of that definition, after “supply” there were inserted “ , acquisition ” ; (c) in sub-paragraph (6)(a)— (i) after “supplied” there were inserted “ , acquired in Northern Ireland from a member State ” ; (ii) after “supply” there were inserted “ , acquisition ” . (2) Paragraph 6(1) of that Schedule has effect as if— (a) in paragraph (b), after “Schedule 4” there were inserted “ or paragraph 30 of Schedule 9ZB ” ; (b) in paragraph (c), for “that Schedule;” there were substituted “ Schedule 4; or ” ; (c) after that paragraph there were inserted— (d) paragraph 60(2)(a) or 61(2)(a) of Schedule 9ZA,

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