{
  "url": "https://openlegislation.uk/value-added-tax-act-1983-repealed-191994/schedule-1A/paragraph-10",
  "json_url": "https://openlegislation.uk/value-added-tax-act-1983-repealed-191994/schedule-1A/paragraph-10.json",
  "legislation": "ukpga/1983/55",
  "legislation_title": "Value Added Tax Act 1983 (repealed 1.9.1994)",
  "legislation_url": "https://openlegislation.uk/value-added-tax-act-1983-repealed-191994",
  "path": "schedule/1A/paragraph/10",
  "kind": "paragraph",
  "number": "10",
  "heading": null,
  "text": "For the purposes of this Schedule a supply of goods is a relevant supply where—\n(a) the supply involves the removal of the goods to the United Kingdom by or under the directions of the person making the supply;\n(b) the supply does not involve the installation or assembly of the goods at a place in the United Kingdom;\n(c) the supply is a transaction in pursuance of which goods are acquired in the United Kingdom from another member State by a person who is not a taxable person;\n(d) the supply is made at a time after the coming into force of this Schedule and in the course or furtherance of a business carried on by the supplier; and\n(e) the supply is neither an exempt supply nor a supply of goods which are subject to a duty of excise or consist in a new means of transport and is not anything which is treated as a supply for the purposes of this Act by virtue only of paragraph 5(1) or 5A of Schedule 2 to this Act.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 1A inserted (1.1.1993) by Finance (No. 2) Act 1992 (c. 48), s. 14(2), Sch. 3 Pt. I para.59; S.I. 1992/3261, art. 3,Sch. (with art. 4)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1983/55/schedule/1A/paragraph/10",
    "retrieved_at": "2026-10-29T10:04:55.994456+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}