Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Acquisition definition

What does Acquisition mean? In VAT practice, an acquisition is the cross-border purchase or movement of goods between EU Member States where the goods are removed to another Member State and VAT is self-assessed in the destination by the acquirer (acquisition VAT). The term is defined in VAT legislation (UK: Value Added Tax Act 1994, as modified for Northern Ireland by the Windsor Framework/NI Protocol; Ireland: VAT Consolidation Act 2010) and also covers certain transactions treated as supplies of goods, such as a trader’s transfer of own goods across borders. Jurisdictional scope: In Ireland, intra-Community acquisitions apply in full. In the UK, the rules...

Communications data under the Investigatory Powers Act 2016: acquisition, authorisations, internet connection records, retention notices, safeguards, duties and offences

Published by a LexisNexis Corporate Crime expert

Practice notes

The Investigatory Powers Act 2016 (IPA 2016)

The Investigatory Powers Act 2016 (IPA 2016) sets the statutory framework for how public bodies may obtain and use Communications data, replacing much—though not all—of the earlier regime previously found in the Regulation of Investigatory Powers Act 2000 (RIPA 2000). For a primer on the IPA 2016, see Practice Note: The regulation of intelligence gathering—an introductory guide.

Rules on acquiring and disclosing communications data are contained in IPA 2016, Parts 2 and 3.
IPA 2016 repealed the RIPA 2000 provisions on interception and the Acquisition of communications data.

IPA 2016 is supported by the Code of Practice on the Interception of Communications Data and the Communications Data Code of Practice. These Codes are essential reading for relevant public authorities involved in acquiring communications data under IPA 2016, and for telecommunications operators and postal operators responsible for retaining communications data and/or disclosing it to public authorities under the Act. For information on retaining communications data under IPA 2016, see Practice Note: Communications data retention [Archived]...

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Richard Hanstock

Cornerstone Barristers

Richard is a public law barrister who enjoys applying the law to build and maintain sustainable communities. He advises and represents a wide range of public authorities, including local councils, government departments and police forces, as well as private individuals, companies and interest groups. Having volunteered as a police officer for 13 years, Richard is well-equipped to provide highly practical and realistic advice alongside robust and persuasive advocacy inside and outside court. He has extensive experience of managing anti-social behaviour, disorder within licensed premises and persistent breaches of planning control, supporting clients to navigate challenging legal landscapes to achieve a just outcome for communities, businesses and individuals. Richard is a deep specialist in the regulation of investigatory powers, including confiscation proceedings and police law. He is an expert in computer misuse and cyber security, building on his academic research on denial of service attacks at the...

Web page updated on 22/05/2026

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