30(1)This paragraph applies to supplies that are not of either of the descriptions mentioned in paragraphs (a) and (b) of paragraph 26(1) (electricity and gas in a gaseous state).U.K.
(2)The general rules as to when such supplies are taken to be made are, in cases where the supply is made by a person resident in the United Kingdom, as follows—
(a)if the commodity is to be removed, the supply takes place at the time of the removal;
(b)if the commodity is not to be removed, the supply takes place when the commodity is made available to the person to whom it is supplied;
(c)if the commodity (being sent or taken on approval or sale or return or similar terms) is removed before it is known whether a supply will take place, the supply takes place when it becomes certain that the supply has taken place or, if sooner, 12 months after the removal.
(3)These general rules are subject to—
paragraph 31 (earlier invoice),
paragraph 32 (later invoice),
paragraph 34 (deemed supplies), and
paragraph 36 (directions by Commissioners).