SCHEDULES
SCHEDULE 4 Matters to be treated as supply of goods or services
6
C11
Where, in a case not falling within paragraph 5(1) above, goods forming part of the assets of any business—
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 Community and are removed from a member State before the time when any Community customs debt in respect of any Community customs duty on their entry into that territory would be incurred.