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

References in this Act to the acquisition of goods from a member State are to an acquisition of goods in pursuance of a transaction that— and references in this Act, in relation to such an acquisition, to the supplier are to be construed accordingly. is a supply of goods (including anything treated for the purposes of this Act as a supply of goods), and involves the removal of the goods from a member State (whether by or under the direction of the supplier, the person who acquires the goods or any other person),

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