Sch 9ZA para 80
Schedule 17 to the Finance (No. 2) Act 2017 (disclosure of tax avoidance schemes: VAT and other indirect taxes) has effect as if— (a) the reference in paragraph 6(2)(b) to VAT “incurred” by a taxable person included VAT on the acquisition by the person of any goods from a member State; (b) in paragraph 6(5), after paragraph (a) there were inserted— (b) VAT on the acquisition by the person of any goods from a member State,