Related Commentary  Related CasesRelated HMRC Manuals

10(1)  VAT shall be charged on any acquisition from another member State of any goods where–

(a)the acquisition is a taxable acquisition and takes place in the United Kingdom;

(b)the acquisition is otherwise than in pursuance of a taxable supply; and

(c)the person who makes the acquisition is a taxable person or the goods are subject to a duty of excise or consist in a new means of transport.

10(2)  An acquisition of goods from another member State is a taxable acquisition if–

(a)it falls within subsection (3) below or the goods consist in a new means of transport; and

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