SCHEDULES
SCHEDULE 3 Registration in respect of acquisitions from other member States
Supplementary
11
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.