# Value Added Tax Act 1994, Paragraph 47


For the purposes of this Part of this Schedule “relevant acquisition” means an acquisition that—
(a) is a taxable acquisition (see paragraph 2(2)) of goods other than goods which are subject to a duty of excise or consist in a new means of transport, and
(b) is otherwise than in pursuance of a taxable supply and is treated, for the purposes of this Act, as taking place in Northern Ireland.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/9ZA/paragraph/47 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZA/paragraph-47
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.