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(a) the person quotes the registration number assigned to him or her in accordance with section 65 for the purpose of making an intra-Community acquisition and the goods are dispatched or transported from the territory of a Member State directly to the territory of another Member State, neither of which is the State,

(i) in such form and containing such particulars as would be required in accordance with section 66(1) if he or she made the supply of the goods in the State to a person registered for value-added tax in another Member State,

(d) in accordance with regulations, the person includes a reference to the supply in the statement referred to in section 82 as if it were an intra-Community supply for the purposes of that section.