Sch 9ZA para 70
Group 12 in Part 2 of Schedule 8 (zero-rating: drugs etc) has effect as if— (a) in Note (1), after “goods are” there were inserted “ acquired from a member State or ” ; (b) in Note (5N), in paragraph (b), after “made a” there were inserted “ reckonable zero-rated acquisition, or ” ; (c) in Note (5O), in paragraph (b), after “zero-rated” there were inserted “ acquisition or ” ; (d) in Note (5T), after the definition of “in the required form” there were inserted— “ reckonable zero-rated acquisition ”, in relation to a motor vehicle, means an acquisition of the vehicle from a member State in a case where NI acquisition VAT is not chargeable as a result of item 2(f) or 2A.