Schedule 9ZA, Part 1, paragraph 2(3)

An acquisition of goods from a member State falls within this sub-paragraph if— the goods are acquired in the course or furtherance of— any business carried on by any person, or any activities carried on otherwise than by way of business by any body corporate or by any club, association, organisation or other unincorporated body, it is the person who carries on that business or those activities who acquires the goods, and the supplier— is taxable in a member State at the time of the transaction in pursuance of which the goods are acquired, and in participating in that transaction, acts in the course or furtherance of a business carried on by the supplier.

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Source: legislation.gov.uk · retrieved 2026-07-28