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HMRC internal manual

VAT Single Market

Transfers of own goods: Legislation: UK primary law

Paragraph 6, Schedule 4, VAT Act 1994

(1) Where, in a case not falling within paragraph 5(l) 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.