Citation, commencement and effect2.
(1)
Article 5 has effect in relation to—
(a)
a supply of goods or services (including anything treated as such a supply) made on or after 1st April 2012,
(b)
an acquisition of goods from another member State on or after 1st April 2012, and
(c)
an importation of goods from a place outside the member States on or after 1st April 2012.
(2)
In paragraph (1)—
“acquisition of goods from another member State” shall be construed in accordance with section 11 of VATA 19942;
“another member State” has the meaning given by section 96(1) of VATA 19943;
“importation of goods from a place outside the member States” shall be construed in accordance with section 15 of VATA 1994;
“supply” shall be construed in accordance with section 5 of VATA 1994.