110.—(1) Paragraph (2) applies where—
(a)the time that an acquisition in the United Kingdom of goods from a member State is treated as taking place, as determined by section 12 of VATA 1994 M1 (as it had effect immediately before IP completion day), falls on or after IP completion day; and
(b)the goods enter the territory of the United Kingdom before IP completion day.
(2) Where this paragraph applies, acquisition VAT is charged, and the person who is liable for the acquisition VAT must account for it, as if the Part 3 amendments M2 and the secondary legislation amendments, insofar as they relate to acquisition VAT, had no effect.
Commencement Information
I1Reg. 110 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.
Marginal Citations
M1Section 12 of VATA was amended by section 26 of, and paragraph 3 of Schedule 3 to, the Finance Act 1996 (c. 8) and is omitted by section 43 of, and paragraph 11 of Schedule 8 to, TCTA. The omission is not yet in force.
M2Part 3 of TCTA (value added tax) is not yet fully in force.