Value Added Tax Act 1983 (repealed 1.9.1994)
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Change 1
2A Scope of tax on acquisitions.
(1) Tax 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. (4) Tax on any acquisition of goods from another member State is a liability of the person who acquires the goods and (subject to provisions about accounting and payment) becomes due at the time of acquisition.
2A Scope of tax on acquisitions.
(1) Tax 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. (4) Tax on any acquisition of goods from another member State is a liability of the person who acquires the goods and (subject to provisions about accounting and payment) becomes due at the time of acquisition.
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