Finance Act, 1993

Amendment of section 3A (intra-Community acquisition of goods) of Principal Act.

83.—Section 3A (inserted by the Act of 1992) of the Principal Act is hereby amended in subsection (1)—

(a) by the insertion in paragraph (a) after “a person registered for value-added tax in a Member State” of “, or by a person who carries on an exempted activity in a Member State,”, and

(b) by the substitution of the following paragraph for paragraph (b):

“(b) new means of transport supplied by a person in a Member State to a person in another Member State and which has been dispatched or transported from the territory of a Member State to the territory of another Member State as a result of being so supplied.”.