Value Added Tax Act 1994 (c. 23)

SCHEDULES

SCHEDULE 4 U.K. Matters to be treated as supply of goods or services

Modifications etc. (not altering text)

C1 Sch. 4 applied (with modifications) (1.4.2009) by Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 34(4) (with Sch. 36 para. 38); S.I. 2009/404, art. 2

6 (1) Where, in a case not falling within paragraph 5(1) above, goods forming part of the assets of any business— U.K.

(a) are removed from any member State by or under the directions of the person carrying on the business; and

(b) are so removed in the course or furtherance of that business for the purpose of being taken to a place in a member State other than that from which they are removed,

then, whether or not the removal is or is connected with a transaction for a consideration, that is a supply of goods by that person.

(2) Sub-paragraph (1) above does not apply—

(a) to the removal of goods from any member State in the course of their removal from one part of that member State to another part of the same member State; or

(b) to goods which have been removed from a place outside the member States for entry into the territory of the [F1 European Union] and are removed from a member State before the time when any [F2 EU] customs debt in respect of any [F2 EU] customs duty on their entry into that territory would be incurred.

[F3 (3) Sub-paragraph (1) above is subject to paragraph 2 of Schedule 4B (call-off stock arrangements).]

Textual Amendments

F1 Words in Act substituted (22.4.2011) by The Treaty of Lisbon (Changes in Terminology) Order 2011 (S.I. 2011/1043), arts. 2, 3, 4 (with arts. 3(2)(3), 4(2), 6(4)(5))

F2 Word in Act substituted (22.4.2011) by The Treaty of Lisbon (Changes in Terminology) Order 2011 (S.I. 2011/1043), arts. 2, 3, 6 (with arts. 3(2)(3), 4(2), 6(4)(5))

F3 Sch. 4 para. 6(3) inserted (22.7.2020) by Finance Act 2020 (c. 14), s. 80(4)

Modifications etc. (not altering text)

C2 Sch. 4 para. 6(1) excluded (1.1.2005 for specified purposes) by The Value Added Tax (Removal of Gas and Electricity) Order 2004 (S.I. 2004/3150), arts. 1, 2

C3 Sch. 4 para. 6(1) excluded (with effect in accordance with art. 1(2) of the amending S.I.) by The Value Added Tax (Removal of Gas, Electricity, Heat and Cooling) Order 2010 (S.I. 2010/2925), arts. 1(2), 3 (as amended by S.I. 2020/1545, reg. 101)