SCHEDULES
SCHEDULE 3 Value added tax: abolition of fiscal frontiers etc.
Part I
Special cases
28
(1)
In subsection (2A) of section 27 (application to the Crown), for “or on the importation of goods by, a Government department and the supply" there shall be substituted “
a Government department, on the acquisition of any goods by a Government department from another member State or on the importation of any goods by a Government department from a place outside the member States and the supply, acquisition
”
.
(2)
In subsection (2B) of that section, after “supply" there shall be inserted “
acquisition
”
.