# Value Added Tax Act 1983 (repealed 1.9.1994), Paragraph 11

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

For the purposes of this Schedule an acquisition of goods from another member State is a relevant acquisition where—
(a) it is a taxable acquisition of goods other than goods which are subject to a duty of excise or consist in a new means of transport;
(b) it is an acquisition otherwise than in pursuance of a taxable supply and is treated, for the purposes of this Act, as taking place in the United Kingdom; and
(c) the event which, in relation to that acquisition, is the first relevant event for the purposes of taxing that acquisition occurs after the coming into force of this Schedule.

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Source: https://www.legislation.gov.uk/ukpga/1983/55/schedule/1B/paragraph/11 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1983-repealed-191994/schedule-1B/paragraph-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.