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
F1Words in Sch. 3 para. 10 inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 29 para. 10(a)
F2Words in Sch. 3 para. 10 substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 29 para. 10(b)
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.