# Value Added Tax Act 1983 (repealed 1.9.1994), Paragraph 10

Extent: E+W+S+N.I.

For the purposes of this Schedule a supply of goods is a relevant supply where—
(a) the supply involves the removal of the goods to the United Kingdom by or under the directions of the person making the supply;
(b) the supply does not involve the installation or assembly of the goods at a place in the United Kingdom;
(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;
(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
(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.

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Source: https://www.legislation.gov.uk/ukpga/1983/55/schedule/1A/paragraph/10 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1983-repealed-191994/schedule-1A/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.