# Value Added Tax Act 1994, Paragraph 22


(1) Subsection (1) of section 45 (partnerships) applies to persons carrying on in partnership activities, other than carrying on a business, in the course or furtherance of which they acquire goods from a member State as it apples to persons carrying on a business in partnership.
(2) Subsections (2) and (5) of that section apply to a liability for NI acquisition VAT as they apply to VAT on the supply of goods or services.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/9ZA/paragraph/22 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZA/paragraph-22
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.