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 1977 [O.J. No. L145 of 13 June 1977, p.1.] 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 1994 [O.J. No. L60 of 14 February 1994, p.16.]) of that Directive in that Member State.".