Part I The charge to tax

Acquisition of goods from member States

10 Scope of VAT on acquisitions from member States.

1

VAT shall be charged on any acquisition from another member State of any goods where—

a

the acquisition is a taxable acquisition and takes place in the United Kingdom;

b

the acquisition is otherwise than in pursuance of a taxable supply; and

c

the person who makes the acquisition is a taxable person or the goods are subject to a duty of excise or consist in a new means of transport.

2

An acquisition of goods from another member State is a taxable acquisition if—

a

it falls within subsection (3) below or the goods consist in a new means of transport; and

b

it is not an exempt acquisition.

3

An acquisition of goods from another member State falls within this subsection if—

a

the goods are acquired in the course or furtherance of—

i

any business carried on by any person; or

ii

any activities carried on otherwise than by way of business by any body corporate or by any club, association, organisation or other unincorporated body;

b

it is the person who carries on that business or, as the case may be, those activities who acquires the goods; and

c

the supplier—

i

is taxable in another member State at the time of the transaction in pursuance of which the goods are acquired; and

ii

in participating in that transaction, acts in the course or furtherance of a business carried on by him.