Related Commentary  Related CasesRelated HMRC Manuals

6(1)  The provisions of this section shall apply, subject to sections 18, 18B and 18C, for determining the time when a supply of goods or services is to be treated as taking place for the purposes of the charge to VAT.

6(2)  Subject to subsections (4) to (14) below, a supply of goods shall be treated as taking place–

(a)if the goods are to be removed, at the time of the removal;

(b)if the goods are not to be removed, at the time when they are made available to the person to whom they are supplied;

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