- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/09/2006)
- Gwreiddiol (Fel y'i Deddfwyd)
Version Superseded: 31/12/2020
Point in time view as at 01/09/2006.
There are currently no known outstanding effects for the Value Added Tax Act 1994, Paragraph 10.
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10U.K.For the purposes of this Schedule a supply of goods is a relevant supply where—
(a)the supply involves the removal of the goods to the United Kingdom by or under the directions of the person making the supply;
(b)the supply does not involve the installation or assembly of the goods at a place in the United Kingdom;
(c)the supply is a transaction in pursuance of which goods are acquired in the United Kingdom from another member State by a person who is not a taxable person;
(d)the supply is made on or after 1st January 1993 and in the course or furtherance of a business carried on by the supplier; and
(e)the supply is neither an exempt supply nor a supply of goods which are subject to a duty of excise or consist in a new means of transport and is not anything which is treated as a supply for the purposes of this Act by virtue only of paragraph 5(1) or 6 of Schedule 4.
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