The Value Added Tax Regulations 1995

Interpretation of Part XII U.K.

96.  In this Part—

• “relevant transaction”, in relation to any acquisition of goods from another member State, and “relevant time” in relation to any such acquisition, have the meanings given in paragraph 5 of Schedule 7 to the Act.

Commencement Information

I1 Reg. 96 in force at 20.10.1995, see reg. 1