31(1)In subsection (1) of section 30 (partnerships)—
(a)after “partnership" there shall be inserted “ or carrying on in partnership any other activities in the course or furtherance of which they acquire goods from other member States ”; and
(b)after “such persons" there shall be inserted “ or are acquired by such persons from another member State ”.
(2)In subsection (2) of that section, at the end there shall be inserted “ or on the acquisition of goods by the partnership from another member State. ”
(3)In subsection (5) of that section, after the word “period", in the second place where it occurs, there shall be inserted “ or on the acquisition during that period by the firm of any goods from another member State ”.
Commencement Information
I2Sch. 3 para. 31 wholly in force; Sch. 3 not in force at Royal Assent see s. 14(3); Sch. 3 partly in force at 1.12.1992 by S.I. 1992/2979, art. 4, Sch. Pt. II; Sch. 3 in force, insofar as not already in force, at 1.1.1993 by S.I. 1992/3261, art. 3, Sch. (with transitional provisions in arts. 4, 5, 6, and 7).