Sch 9ZA para 71
Group 14 in Part 2 of Schedule 9 (exemptions: supplies of goods where input tax cannot be recovered) has effect as if— (a) in paragraph (a) of item 1, after “ supply to, ” there were inserted “ or acquisition ” ; (b) in Note (7)(a), after “ supply to, ” there were inserted “ or acquisition ” ; (c) in Note (9)— (i) in the words before paragraph (a), after “ supply to, ” there were inserted “ or acquisition ” ; (ii) in paragraph (b), after “ supply to, ” there were inserted “ or acquisition ” ; (d) in Note (10)— (i) after “on a supply” there were inserted “ , acquisition ” ; (ii) after “that supply”, there were inserted “ , acquisition ” ; (e) in Note (15)— (i) after “anything the supply” there were inserted “ , acquisition ” ; (ii) after “be a supply” there were inserted “ , acquisition ” .