SCHEDULES
F5SCHEDULE 1A Registration in respect of Supplies from other member States
F3Supplementary
Sch. 1A inserted (1.12.1992) by Finance (No. 2) Act 1992 (c. 48), s. 14(2), Sch. 3 Pt. I para.59; S.I. 1992/2979, art. 4, Sch. Pt.II (with art. 5); S.I. 1992/3261, art. 3,Sch. (with art. 4)
F29
Any notification required under this Schedule shall be made in such form and shall contain such particulars as the Commissioners may by regulations prescribe.
F410
For the purposes of this Schedule a supply of goods is a relevant supply where—
a
the supply involves the removal of the goods to the United Kingdom by or under the directions of the person making the supply;
b
the supply does not involve the installation or assembly of the goods at a place in the United Kingdom;
c
the supply is a transaction in pursuance of which goods are acquired in the United Kingdom from another member State by a person who is not a taxable person;
d
the supply is made at a time after the coming into force of this Schedule and in the course or furtherance of a business carried on by the supplier; and
e
the supply is neither an exempt supply nor a supply of goods which are subject to a duty of excise or consist in a new means of transport and is not anything which is treated as a supply for the purposes of this Act by virtue only of paragraph 5(1) or 5A of Schedule 2 to this Act.
Sch. 1A inserted (1.12.1992) by Finance (No. 2) Act 1992 (c. 48), s. 14(2), Sch. 3 Pt. I para.59; S.I. 1992/2979, art. 4, Sch. Pt.II (with art. 5); S.I. 1992/3261, art. 3,Sch. (with art. 4)