Subject to article 3 below, NI acquisition VAT, as defined in paragraph 1(3) of Schedule 9ZA to the Value Added Tax Act 1994, shall not be charged on the acquisition in Northern Ireland of goods from a member State where, if they were imported from a place outside the member States, relief from payment of VAT would be given by the Value Added Tax (Imported Goods) Relief Order 1984 (as amended from time to time).
The relief given by this Order in respect of the acquisition of any goods shall be subject to the same conditions as those to which, by virtue of the Value Added Tax (Imported Goods) Relief Order 1984 (as amended from time to time), relief under that Order would be subject in the case of an importation of those goods.
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