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The term includes a supply of goods or a transaction treated as a supply of goods which does not change the identity of the person with the property in the goods. A "taxable acquisition" is an acquisition which gives rise to registration or a charge to tax. The registration and charging provisions apply if a taxable acquisition is made in the UK. In general, goods are treated as acquired in the UK if they are removed to the UK under a transaction which does not involve their removal from the UK (however, goods are treated as acquired in the UK if the person acquiring them makes use of a UK VAT registration number in circumstances where no VAT is paid in another EU member state; in addition, special place of acquisition rules apply to warehoused goods). VAT on an acquisition is a liability of the person who acquires the goods.