7 Place of supply [of goods]
Value Added Tax Act 1994 (1994 c 23) | Legislation

7  Place of supply [of goods]

(1)     This section shall apply (subject to [sections . . . 18 [, 18B and 57A]]) for determining, for the purposes of this Act, whether goods . . . are supplied in the United Kingdom.

(2)     Subject to the following provisions of this section, if the supply of any goods does not involve their removal from or to the United Kingdom they shall be treated as supplied in the United Kingdom if they are in the United Kingdom and otherwise shall be treated as supplied outside the United Kingdom.

(3)     Goods shall be treated—

(a)     as supplied in the United Kingdom where their supply involves their installation or assembly at a place in the United Kingdom to which they are removed; and

(b)     as supplied outside the United Kingdom where their supply involves their installation or assembly at a place outside the United Kingdom to which they are removed.

(4)     . . .

(5)

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