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SCHEDULES

SCHEDULE 3U.K. Registration in respect of acquisitions from other member States

SupplementaryU.K.

10U.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

11U.K.For the purposes of this Schedule an acquisition of goods from another member State is a relevant acquisition where—

(a)it is a taxable acquisition of goods other than goods which are subject to a duty of excise or consist in a new means of transport;

(b)it is an acquisition otherwise than in pursuance of a taxable supply and is treated, for the purposes of this Act, as taking place in the United Kingdom; and

(c)the event which, in relation to that acquisition, is the first relevant event for the purposes of taxing that acquisition occurs on or after 1st January 1993.