Simplifications: installed and assembled goods: UK primary law
Section 14(2) and (3), VAT Act 1994
(2) Subject to subsection (3) below, where -
(a) a person belonging in another Member State makes such a supply of goods to a person who is registered under this Act as involves their installation or assembly at a place in the United Kingdom to which they are removed; and
(b) there would be a taxable acquisition by the registered person if that supply were treated as not being a taxable supply but as involving the removal of the goods from another Member State to the United Kingdom,
that supply shall be so treated except for the purposes of Schedule 3.
(3) Neither subsection (1) nor subsection (2) above shall apply in relation to any supply unless the intermediate supplier or, as the case may be, the person making the supply complies with such requirements as to the furnishing (whether before or after the supply is made) of invoices and other documents, and of information, to—
(a) the Commissioners, and
(b) the person supplied,
as the Commissioners may by regulations prescribe; and regulations under this subsection may provide for the times at which, and the form and manner in which, any document or information is to be furnished and for the particulars which it is to contain.