V3.213B Specific Exceptions From The Charge To Tax Under The Deeming Provisions—Goods Removed From An EU Member State To The UK (Before 1 January 2021)

Home / De-Voil /Part V3 Supplies, acquisitions and imports /Division V3.2 Deemed supplies /Supplies made without consideration / V3.213B Specific exceptions from the charge to tax under the deeming provisions—goods removed from an EU member state to the UK (before 1 January 2021)

Commentary

Part V3 Supplies, acquisitions and imports

This paragraph examines the rules for exceptions to the deemed supply rules in connection with goods removed from an EU member state to the UK before IP completion day. These rules broadly ceased to apply across the UK after that date. However, similar arrangements continue to apply to goods removed from an EU member state to Northern Ireland after IP completion day owing to NI's special status under the Northern Ireland Protocol¹. However, these post-Brexit rules are not covered in this paragraph. (For Northern Ireland and the movement of goods, see V3.606.)

The following sections cover the rules as they applied to the UK before IP completion day.

Installed goods (before 1 January 2021)

A removal of goods from a member state to the UK was not a supply of goods if the supply of the goods²:

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•�� involved their installation or assembly at a place in the UK to

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