[40A Northern Ireland Protocol]
Value Added Tax Act 1994 (1994 c 23) | Legislation

Part III Application of Act in Particular Cases

[40A  Northern Ireland Protocol]

[(1)     Schedule 9ZA—

(a)     makes provision about a charge to VAT on acquisitions of goods in Northern Ireland from a member State, and

(b)     contains modifications of the other provisions of this Act in connection with the movement of goods between Northern Ireland and member States.

(2)     Schedule 9ZB—

(a)     makes provision about VAT charged on goods imported into the United Kingdom as a result of their entry into Northern Ireland,

(b)     makes provision about the treatment, for the purposes of VAT, of goods that

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