Sch 9ZA para 74
(1) Paragraph 2 of Schedule 11 has effect as if— (a) in sub-paragraph (5A)(b), after “transport” there were inserted “ acquired from a member State, or ” ; (b) in sub-paragraph (5B)(a), after “chargeable on its” there were inserted “ acquisition or ” ; (c) in sub-paragraph (5D) in the definition of “relevant person”— (i) before paragraph (b) there were inserted— (a) where the means of transport has been acquired in Northern Ireland from a member State, the person who so acquires it, (ii) after paragraph (b) there were inserted— (c) in any other case— (i) the owner of the means of transport at the time of its arrival in the United Kingdom, or (ii) where it is subject to a lease or hire agreement, the lessee or hirer of the means of transport at that time. (2) Paragraph 2(8) of Schedule 11 applies to NI acquisition VAT in respect of an acquisition by any person from a member State of dutiable goods as it applies to VAT in respect of any supply by a taxable person of dutiable goods. (3) Invoices described in regulations under paragraph 4(2)(b) of this Schedule or paragraph 28(2)(b) of Schedule 9ZB are items to which paragraph 3 of Schedule 11 applies (in addition to the items described in paragraph 3(2)(a) and (b) of that Schedule). (4) Paragraph 6 of Schedule 11 has effect as if— (a) after sub-paragraph (1) there were inserted— (1A) Every person who, at a time when the person is not a taxable person, acquires in Northern Ireland from a member State any goods which are subject to a duty of excise or consist in a new means of transport must keep such records with respect to the acquisition (if it is a taxable acquisition and is not in pursuance of a taxable supply) as the Commissioners may by regulations require. (a) in sub-paragraph (2), after “sub-paragraph (1)” there were inserted “ or (1A) ” . (5) Paragraph 8(1) of Schedule 11 applies— (a) to goods in the possession of a person who acquires goods in Northern Ireland from a member State as it applies to goods in the possession of a person who supplies goods, and (b) to goods in the possession of a Northern Ireland fiscal warehousekeeper as it applies to goods in the possession of a fiscal warehousekeeper. (6) Paragraph 14(1) has effect as if in paragraph (c), after “paragraph 5A” there were inserted “ or paragraph 73(1) or (4) of Schedule 9ZA ” .