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.