Schedule 9ZA, Part 2, paragraph 13

In this Part of this Schedule— “relevant transaction”, in relation to any acquisition of goods from a member State, means the transaction in pursuance of which the goods are acquired; “the relevant time”, in relation to any such acquisition, means— if the person by whom the goods are acquired is not a taxable person and the time of acquisition does not fall to be determined in accordance with regulations made under paragraph 4(2)(b), the time of the first removal of the goods (see paragraph 4(5)), and in any other case, the time of acquisition.

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