Sch 9ZA para 47
For the purposes of this Part of this Schedule “ relevant acquisition ” means an acquisition that— (a) is a taxable acquisition (see paragraph 2(2)) of goods other than goods which are subject to a duty of excise or consist in a new means of transport, and (b) is otherwise than in pursuance of a taxable supply and is treated, for the purposes of this Act, as taking place in Northern Ireland.