Imposition and extent of tax
2AF2 Scope of tax on acquisitions.
1
Tax shall be charged on any acquisition from another member State of any goods where—
a
the acquisition is a taxable acquisition and takes place in the United Kingdom;
b
the acquisition is otherwise than in pursuance of a taxable supply; and
c
the person who makes the acquisition is a taxable person or the goods are subject to a duty of excise or consist in a new means of transport.
2
An acquisition of goods from another member State is a taxable acquisition if—
a
it falls within subsection (3) below or the goods consist in a new means of transport; and
b
it is not an exempt acquisition.
3
An acquisition of goods from another member State falls within this subsection if—
a
the goods are acquired in the course or furtherance of—
i
any business carried on by any person; or
ii
any activities carried on otherwise than by way of business by any body corporate or by any club, association, organisation or other unincorporated body;
b
it is the person who carries on that business or, as the case may be, those activities who acquires the goods; and
c
the supplier—
i
is taxable in another member State at the time of the transaction in pursuance of which the goods are acquired; and
ii
in participating in that transaction, acts in the course or furtherance of a business carried on by him.
4
Tax on any acquisition of goods from another member State is a liability of the person who acquires the goods and (subject to provisions about accounting and payment) becomes due at the time of acquisition.