3
1
A transaction fulfilling the description set out in paragraph (2) below shall be treated as a supply of goods and not as a supply of services.
2
The description referred to in paragraph (1) above is that there is a supply (which is not a retail transaction) involving the transfer of any undivided share of property in eligible goods and either—
a
that supply takes place while the goods in question are subject to a fiscal warehousing regime, or
b
the transferee causes the goods in question to be placed in a fiscal warehousing regime after receiving that supply but before the supply, if any, which next occurs involving the transfer of any property in those goods.