Removal of goods
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
To the UK
Margin schemes
– see Margin schemes
Place of supply
Value of supply
Legislation/Regulatory –
VATA94 Sch. 6, para. 3, Sch. 7, para. 2
Warehoused goods
– see Warehousing