Sch 9ZA para 2
(1) NI acquisition VAT is charged on any acquisition from a member State of any goods where— (a) the acquisition is a taxable acquisition, (b) it takes place in Northern Ireland, (c) it is not in pursuance of a taxable supply (see section 4(2)), and (d) the person who makes it is a taxable person or the goods acquired are subject to a duty of excise or consist in a new means of transport. (2) In this Act, a “ taxable acquisition ” means an acquisition of goods from a member State that— (a) is not an exempt acquisition (see paragraph 17(5)), and (b) falls within sub-paragraph (3) or is an acquisition of goods consisting in a new means of transport. (3) An acquisition of goods from a member State falls within this sub-paragraph if— (a) the goods are acquired in the course or furtherance of— (i) any business carried on by any person, or (ii) any activities carried on otherwise than by way of business by any body corporate or by any club, association, organisation or other unincorporated body, (b) it is the person who carries on that business or those activities who acquires the goods, and (c) the supplier— (i) is taxable in a member State at the time of the transaction in pursuance of which the goods are acquired, and (ii) in participating in that transaction, acts in the course or furtherance of a business carried on by the supplier.