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SCHEDULES

SCHEDULE 2U.K. Registration in respect of supplies from other member States

SupplementaryU.K.

9U.K.Any notification required under this Schedule shall be made in such form [F1and manner] and shall contain such particulars [F2as may be specified in regulations or by the Commissioners in accordance with regulations.]

Textual Amendments

F1Words in Sch. 2 para. 9 inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 29 para. 9(a)

F2Words in Sch. 2 para. 9 substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 29 para. 9(b)

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.