(1) In this Act, 'intra-Community acquisition', in relation to 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, or by a person obliged to be registered for value-added tax in a Member State, or by a person who carries on an exempted activity in a Member State, or by a flat-rate farmer 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, unless the said individual carries on an exempted activity) 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 supplied by a person in a Member State to a person in another Member State and which has been dispatched or transported from the territory of a Member State to the territory of another Member