Commentary

V1.245 Goods acquired in another member state

Part V1 General principles and rates of tax

V1.245 Goods acquired in another member state

V1.245 Goods acquired in another member state

References in VATA 1994 to goods being “acquired by a person in another member state” are references to goods being treated as so acquired in accordance with the provisions of the law of that member state corresponding, in relation to that member state, to so much of VATA 1994 as makes provision for treating goods as acquired in the UK from another member state1.

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