# The Value Added Tax Regulations 1995, Regulation 96: Interpretation of Part XII

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

In this Part—
“relevant transaction”, in relation to any acquisition of goods from another member State, and “relevant time” in relation to any such acquisition, have the meanings given in paragraph 13 of Schedule 9ZA to the Act.

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Source: https://www.legislation.gov.uk/uksi/1995/2518/regulation/96 (the official version)
Page: https://openlegislation.uk/value-added-tax-regulations-1995/regulation-96
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.