– see also Acquisition of goods; Export of goods; Transfer of goods; Place of supply

Accounting for VAT

Legislation/Regulatory – SI 1995/2518 reg. 42

Business assets, supply of goods treatment

Legislation/Regulatory – VATA94 Sch. 4, para. 6

Distance selling

Legislation/Regulatory – SI 1995/2518 reg. 98

Free zone goods

– see Free zones

Movements not treated as a supply

Generally

Legislation/Regulatory – SI 1992/3111

Place of supply

Notification of removal from UK

Legislation/Regulatory – VATA94 s. 7(9)

Re-entry of goods following removal

Legislation/Regulatory – VATA94 s. 7(8)

Removal from UK

Legislation/Regulatory – VATA94 s. 7(5)

Removal to or from UK

Legislation/Regulatory – VATA94 s. 7(7)

Removal to UK

Legislation/Regulatory – VATA94 s. 7(4)

Tax point

Legislation/Regulatory – VATA94 s. 6(7), (8)

To the UK

Margin schemes

– see Margin schemes

Place of supply

Legislation/Regulatory – VATA94 s. 7(4), (7)

Value of supply

Legislation/Regulatory – VATA94 Sch. 6, para. 3, Sch. 7, para. 2

Warehoused goods

– see Warehousing