Related Commentary  Related CasesRelated HMRC Manuals

7(1)  This section shall apply (subject to sections 14, 18 and 18B) for determining, for the purposes of this Act, whether goods are supplied in the United Kingdom.

7(2)  Subject to the following provisions of this section, if the supply of any goods does not involve their removal from or to the United Kingdom they shall be treated as supplied in the United Kingdom if they are in the United Kingdom and otherwise shall be treated as supplied outside the United Kingdom.

7(3)  Goods shall be treated–

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