96. In this Part—
“relevant transaction”, in relation to any acquisition of goods from another member State, and “relevant time” in relation to any such acquisition, have the meanings given in [F1paragraph 13 of Schedule 9ZA] to the Act.
Textual Amendments
F1Words in reg. 96 substituted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 32
Commencement Information
I1Reg. 96 in force at 20.10.1995, see reg. 1
97. —
(1) Subject to paragraph (2) below, the value of the relevant transaction in relation to any goods acquired in [F2Northern Ireland from a member State] where—
(a)the goods are charged in connection with their removal to [F3Northern Ireland] with a duty of excise; or
(b)on that removal are subject, in accordance with any provision for the time being having effect for transitional purposes in connection with the accession of any State to the [F4European Union], to any [F4EU] customs duty or agricultural levy of the [F5EU],
shall be taken, for the purposes of the Act, to be the sum of its value apart from [F6paragraph 10 of Schedule 9ZA] to the Act and the amount, so far as not already included in that value, of the excise duty, [F4EU] customs duty or, as the case may be, agricultural levy which has been or is to be paid in respect of those goods.
(2) Paragraph (1) above does not apply to a transaction in pursuance of which there is an acquisition of goods which, under subsection (4) of section 18 of the Act, is treated as taking place before the duty point within the meaning of that section.
Textual Amendments
F2Words in reg. 97(1) substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 54(a) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
F3Words in reg. 97(1)(a) substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 54(b) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
F4Words in Regulations substituted (22.4.2011) by The Treaty of Lisbon (Changes in Terminology) Order 2011 (S.I. 2011/1043), arts. 2, 3-6
F5Word in reg. 97(1)(b) substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 54(c) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
F6Words in reg. 97(1) substituted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 33
Commencement Information
I2Reg. 97 in force at 20.10.1995, see reg. 1