The Principal Act is hereby amended by the insertion of the following section after section 3:
(1) In this Act ‘intra-Community acquisition of goods’ means the acquisition of -
(a) movable goods, other than new means of transport, supplied by a person registered for value-added tax in a Member State to a person in another Member State (other than an individual who is not a taxable person or who is not entitled to elect to be a taxable person) and which have been dispatched or transported from the territory of a Member State to the territory of another Member State as a result of such supply, or
(b) new means of transport dispatched or transported from the territory of a Member State to the territory of another Member State.
(a) The place where an intra-Community acquisition of goods occurs shall be deemed to be the place where the goods are when the dispatch or transportation ends.
(b) Without prejudice to paragraph (a), when the person acquiring the goods quotes his