Finance Act, 1995

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

121.—Section 3A (inserted by the Act of 1992) of the Principal Act is hereby amended by the insertion of the following subsection after subsection (1):

“(1A) An intra-Community acquisition of goods shall be deemed not to occur where the supply of those goods is subject to value-added tax referred to in Council Directive No. 77/388/EEC of 17 May 19771 in the Member State of dispatch under the provisions implementing Article 26a or 28o (inserted by Council Directive No. 94/5/EC of 14 February 19942 ) of that Directive in that Member State.”.

1O.J. No. L145 of 13 June 1977, p.1.

2O.J. No. L60 of 14 February 1994, p.16.