Legislation: UK primary law (VAT Act 1994): Section 6(11) Self-supply
(11) Where goods are treated as supplied by an order under section 5(5), the supply is treated as taking place when they are appropriated to the use mentioned in that section.
Goods consumed or used within a business are treated under section 5(5) of the VAT Act 1994 as a self-supply of those goods. An example of this is the self-supply of cars under the VAT (Cars) Order 1992 (SI 1992/3122). For further information see VATTOS9600.