SCHEDULES

SCHEDULE 3 Registration in respect of acquisitions from other member States

Supplementary

10

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.

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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.