V1.245 Goods acquired in another member stateReferences 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.
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.
**Free trials are only available to individuals based in the UK. We may terminate this trial at any time or decide not to give a trial, for any reason.