- Latest available (Revised)
- Original (As enacted)
This is the original version (as it was originally enacted).
(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.
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: